Spotlight on Tax Lawyer Tifphani White-King
The latest edition of the Bloomberg spotlight series focuses on Tifphani White-King, the U.S. National Tax Practice Leader for Mazars in the U.S. and a member of the Mazars Global Tax Leadership Team.
White-King shares the tax code changes she would most like to see, the best financial advice she ever received, and what she would be doing if she wasn’t a tax pro.
The shares of a French non-commercial real estate company could be subject to Swiss Wealth tax
The proximity between Switzerland and France often leads to Swiss residents acquiring French real estate. The use of holding structures like French Non-Commercial Real Estate Companies (“Société Civile Immobilière – “SCI”) and their tax treatment under Swiss law have always been a delicate matter, particularly with regard to the classification of such shareholdings as securities […]
Crypto transactions become reportable under the DAC 8
The EU Commission has released its draft amendment to the Directive on Administrative Cooperation (DAC) regarding crypto assets (the DAC 8). The DAC 8 will extend the automatic exchange of information obligations to crypto transactions from 2026. Obligations under the DAC 8 will apply to EU and, most likely non-EU crypto-asset service providers and operators. […]
The impact of digital assets and cryptocurrencies decentralised finance on taxation in various jurisdictions
Digital assets and cryptocurrencies continue to evolve by offering new services and products such as Decentralized Finance (DeFi) and non-fungible tokens (“NFTs”), but is tax legislation also keeping up to date with the ever-changing world of digital assets and cryptocurrencies?
DAC 7: EU Proposed changes to information reporting by digital platforms
On 25 November 2020, the Council of the European Union unveiled its updated draft of proposed EU Directive 2011/16 on administrative cooperation. The proposed directive marks the seventh amendment to the directive on administrative cooperation (DAC), earning itself the DAC 7 nickname. The proposed DAC 7 originally unveiled on 15 July 2020, forms part of […]
Making sense of tax systems in a digitalised world
How do we develop a global tax system that takes into account business innovation and the digitalised economy, yet is fair to all stakeholders? It’s a debate world governments continue to grapple with as they consider radical reforms to adapt century-old tax rules to the 21st-century digital economy. It’s also a question we put to […]
Transfer pricing guidelines on financial transactions – have captives been caught?
In February of this year, the Organisation for Economic Co-operation and Development (OECD) released guidance for multinational enterprises (MNE’s) and tax authorities, on applying the arm’s-length standard to controlled financial transactions. The guidance, which the OECD plans to include in the next publication of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD TPG), […]