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OECD discussion draft on the transfer pricing of financial transactions

The discussion draft identifies the areas of disagreement between countries and solicits stakeholder input on these topics.
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No longer advance certainty for a standard securitization transaction intended to finance the originator

Requests for certainty have to be submitted from now on to the local tax inspector, who will monitor whether the request is for a standard...
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VAT applies to loan under hire purchase agreement

The AG at the CJEU concluded that a hire purchase transaction is a single supply of a service or a good and the whole supply should be treated as...
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International Tax Newsletter - March 2018

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Every month we publish an e-newsletter which gives you an overview of international tax developments being reported globally by KPMG member firms in...
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Insurance premium tax: Request for a preliminary ruling on location of risk

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The case concerns insurance policies for M&A transactions and could affect many types of cross-border insurance policies.
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KPMG Audit & Advisory ›

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