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GLOBAL TAX WEEKLY ISSUE 134 | JUNE 4, 2015 a closer look SUBJECTS TRANSFER PRICING INTELLECTUAL PROPERTY VAT, GST AND SALES TAX CORPORATE TAXATION INDIVIDUAL TAXATION REAL ESTATE AND PROPERTY TAXES INTERNATIONAL FISCAL GOVERNANCE BUDGETS COMPLIANCE OFFSHORE SECTORS MANUFACTURING RETAIL/WHOLESALE INSURANCE BANKS/FINANCIAL INSTITUTIONS RESTAURANTS/FOOD SERVICE CONSTRUCTION AEROSPACE ENERGY AUTOMOTIVE MINING AND MINERALS ENTERTAINMENT AND MEDIA OIL AND GAS COUNTRIES AND REGIONS EUROPE AUSTRIA BELGIUM BULGARIA CYPRUS CZECH REPUBLIC DENMARK ESTONIA FINLAND FRANCE GERMANY GREECE HUNGARY IRELAND ITALY LATVIA LITHUANIA LUXEMBOURG MALTA NETHERLANDS POLAND PORTUGAL ROMANIA SLOVAKIA SLOVENIA SPAIN SWEDEN SWITZERLAND UNITED KINGDOM EMERGING MARKETS ARGENTINA BRAZIL CHILE CHINA INDIA ISRAEL MEXICO RUSSIA SOUTH AFRICA SOUTH KOREA TAIWAN VIETNAM CENTRAL AND EASTERN EUROPE ARMENIA AZERBAIJAN BOSNIA CROATIA FAROE ISLANDS GEORGIA KAZAKHSTAN MONTENEGRO NORWAY SERBIA TURKEY UKRAINE UZBEKISTAN ASIA-PAC AUSTRALIA BANGLADESH BRUNEI HONG KONG INDONESIA JAPAN MALAYSIA NEW ZEALAND PAKISTAN PHILIPPINES SINGAPORE THAILAND AMERICAS BOLIVIA CANADA COLOMBIA COSTA RICA ECUADOR EL SALVADOR GUATEMALA PANAMA PERU PUERTO RICO URUGUAY UNITED STATES VENEZUELA MIDDLE EAST ALGERIA BAHRAIN BOTSWANA DUBAI EGYPT ETHIOPIA EQUATORIAL GUINEA IRAQ KUWAIT MOROCCO NIGERIA OMAN QATAR SAUDI ARABIA TUNISIA LOW-TAX JURISDICTIONS ANDORRA ARUBA BAHAMAS BARBADOS BELIZE BERMUDA BRITISH VIRGIN ISLANDS CAYMAN ISLANDS COOK ISLANDS CURACAO GIBRALTAR GUERNSEY ISLE OF MAN JERSEY LABUAN LIECHTENSTEIN MAURITIUS MONACO TURKS AND CAICOS ISLANDS VANUATU GLOBAL TAX WEEKLY a closer look Global Tax Weekly – A Closer Look Combining expert industry thought leadership and team of editors outputting 100 tax news stories a the unrivalled worldwide multi-lingual research week. GTW highlights 20 of these stories each week capabilities of leading law and tax publisher Wolters under a series of useful headings, including industry Kluwer, CCH publishes Global Tax Weekly –– A Closer sectors (e.g. manufacturing), subjects (e.g. transfer Look (GTW) as an indispensable up-to-the minute pricing) and regions (e.g. asia-pacifi c). guide to today's shifting tax landscape for all tax practitioners and international fi nance executives. Alongside the news analyses are a wealth of feature articles each week covering key current topics in Unique contributions from the Big4 and other leading depth, written by a team of senior international tax fi rms provide unparalleled insight into the issues that and legal experts and supplemented by commentative matter, from today’s thought leaders. topical news analyses. Supporting features include a round-up of tax treaty developments, a report on Topicality, thoroughness and relevance are our important new judgments, a calendar of upcoming tax watchwords: CCH's network of expert local researchers conferences, and “The Jester's Column,” a lighthearted covers 130 countries and provides input to a US/UK but merciless commentary on the week's tax events. ©2015 CCH Incorporated and/or its affi liates. All rights reserved. GLOBAL TAX WEEKLY ISSUE 134 | JUNE 4, 2015 a closer look CONTENTS FEATURED ARTICLES District Of Columbia's Transfer Pricing DLA Piper Global Stock Options Overview: Enforcement Program And Combined Th e Americas Reporting Regime: Taking Two Bites Dean Fealk, DLA Piper, San Francisco 14 Of Th e Same Apple Stephen P. Kranz, Diann Smith and A. Tracy Gomes, Pre-Registration GST Claims Process McDermott Will & Emery 5 Will Be Simplifi ed Jacqueline Low, chief operating offi cer Gaining Certainty And Potentially of Hawksford Singapore 20 Better Terms: Th e Case For Bilateral Advanced Pricing Agreements In India Developments In Global Carbon Pricing E. Miller Williams, Ernst & Young LLP (US), Stuart Gray, Senior Editor, Global Tax Weekly 24 Principal, Transfer Pricing Controversy (Washington, DC), International Tax Services, and Ameet Kapoor, Treasury Proposes Signifi cant Changes To US Model Treaty Ernst & Young LLP (India), Executive Director, 33 Transfer Pricing Controversy (Delhi, India) 9 Caplin & Drysdale Topical News Briefi ng: Brazil's Tax U-Turn Topical News Briefi ng: Considering Th e Brexit 37 Th e Global Tax Weekly Editorial Team 13 Th e Global Tax Weekly Editorial Team NEWS ROUND-UP International Financial Centers 39 International Trade 41 Isle Of Man Looks To Shore Up Future With EU Brazil To Hike Taxes On Imports EU, Switzerland Sign Tax Transparency Deal TPA Crucial For US Trade Growth, Ryan Says Poland Removes Gibraltar From Tax Blacklist EU MEPs Seek Ambitious And Balanced TTIP Chile, Philippines To Pursue Free Trade Deal EU–Bosnia, Herzegovina FTA In Force Industry Update: Banking 45 Compliance Corner 53 US Reaches Non-Prosecution Deals France Looking To Slash Red Tape With Four Swiss Banks SARS Boasts High Conviction Rate For Tax Crimes Brazil Hikes Tax On Financial Firms IRS Hit By Huge Tax Refund Scam UK Banking Sector's Tax Contribution Falls TAX TREATY ROUND-UP 55 VAT, GST, Sales Tax 48 CONFERENCE CALENDAR 58 Puerto Rican Senate Passes Sales Tax Bill IN THE COURTS 69 EU Rejects Italian Reverse Charge Plan THE JESTER'S COLUMN 76 IMF: Japan's Planned Consumption Tax Hike Th e unacceptable face of tax journalism 'Not Enough' Country Focus: Ireland 50 Ireland Pledges To Ease Tax Burden On SMEs NI Corporation Tax Cut Delay Deterring Investors Ireland Explains Tax Ruling Practices At EU Hearing For article guidelines and submissions, contact [email protected] © 2015 CCH Incorporated and its affi liates. All rights reserved. FEATURED ARTICLES ISSUE 134 | JUNE 4, 2015 District Of Columbia's Transfer Pricing Enforcement Program And Combined Reporting Regime: Taking Two Bites Of The Same Apple by Stephen P. Kranz, Diann Smith and A. Tracy Gomes, McDermott Will & Emery Contact: [email protected] , Tel: +1 202 756 to simultaneously pursue both. To do so seriously 8180; [email protected] , Tel: +1 202 756 8241; risks overtaxing District business taxpayers and ques- [email protected] , Tel: +1 972 232 3064 tions the coherence of the District's tax regime. In his recent article, "A Cursory Analysis of the Im- History pact of Combined Reporting in the District", Dr. Both combined reporting and section 482 adjust- Eric Cook claims that the District of Columbia's ments have had a renaissance in the past decade. (DC or the District) newly implemented combined Several tax jurisdictions, including the District, reporting tax regime is an eff ective means of increas- enacted new combined reporting requirements ing tax revenue from corporate taxpayers, but it will to increase tax revenue and combat perceived tax have little overlap with DC's ongoing federal-style planning by businesses. At the same time, some section 482 tax enforcement. tax jurisdictions, once again including the District, have stepped up audit changes based on use of Dr. Cook is chief executive offi cer of Chainbridge transfer pricing adjustment authority. Th is change Software LLC, whose company's product and ser- is due in part to new availability of third-party con- vices have been utilized by the District to analyze sultants and the interest in the issue by the Multi- corporations' inter-company transactions and en- state Tax Commission (MTC). States have engaged force arm's length transfer pricing principles. Com- consultants, such as Chainbridge, to augment state bined reporting ( i.e. , formulary apportionment, as it capabilities in the transfer pricing area. At the re- is known in international tax circles) and the arm's quest of some states, the MTC is hoping to launch length standard are eff ectively polar opposites in the its Arm's Length Audit Services (ALAS) 1 program. treatment of inter-company taxation. It is inappro- States thus have increasing external resources avail- priate for the District (and other taxing jurisdictions) able for transfer pricing audits. 5 International Context among the largest corporations and the most com- A similar discussion regarding how to address inter- plex transfer pricing arrangements. Going back to company income shifting is occurring at the inter- the earliest days of corporate income taxation, the national level, but with a fundamentally important "economic experts" to the League of Nations re- diff erent conclusion. Th e national governments of jected formulary apportionment for cross-border the Organisation for Economic Co-operation and taxation, having found "the methodology has no Development (OECD) and the G20 are preparing fundamental basis in economic theory which is ca- to complete (on a more or less consensual basis) pable of easy application". 3 their Base Erosion and Profi t Shifting action plan. Th is plan will reject formulary apportionment as Arguments in favor of combined reporting (formu- a means of evaluating and taxing inter-company lary apportionment) generally center on simplicity transactions. 2 Th us, in the international context, of concept, administrative ease and reduced com- formulary apportionment and transfer pricing ad- pliance burden, along with increased, comprehen- justment authority are not seen as complementary, sive (and thereby, eff ective?) revenue collection. but instead are seen as mutually exclusive alterna- Th ese arguments are generally from the perspective tives. Th e history of formulary apportionment in of the taxing authorities – who struggle with lack an international context sheds light on why states of resources, information and a complexity of rules make a mistake when they seek to use both com- and corporate
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