After nearly a decade of talks, the United States and eleven other negotiating partners announced on October 5, 2015 the conclusion of the Trans-Pacific Partnership (TPP) trade agreement, marking an important milestone t ...
Executive Summary
Many multinational enterprises (MNEs) incur VAT in countries where they are not established or VAT registered. A business may, for example, incur foreign VAT on trade fairs and conferences, meals ...
The Australian Government has revealed it plans to close certain loopholes in the super tax system. In particular, it has set its sights on transition to retirement pensions and anti detriment payments. We discuss ...
The Supreme Court of Canada recently reviewed the law of recognition and enforcement in Canada of foreign judgments in a decision called Chevron Corp. v. Yaiguaje. The decision has implications for large multi-national c ...
On October 5, the Organization for Economic Cooperation and Development (OECD) presented its final reports under fifteen “Action Items” that are intended to be a foundation for the reform of worldwide international t ...
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