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EU plays hardball with transfer pricing probes into Amazon, Apple, Starbucks and Fiat

Transfer Pricing

Amazon is the most recent corporate giant to join the list of companies facing European Commission probes into tax arrangements with European Union (EU) member states. The inquiry into Amazon is to determine whether Luxembourg gave the company illegal preferential tax treatment, … Continue reading

Hong Kong backs heightened tax transparency and fight against tax evasion

Hong Kong indicated it will support the new automatic exchange of tax information to improve tax transparency and fight cross-border tax evasion, overseen by the Global Forum on Transparency and Exchange of Information for Tax Purposes. This is in line with many … Continue reading

「どの州で死ぬのが得するの?-州の相続税」

アメリカでは、どの州で死ぬかで税金が大きく違ってきます。だからどの州で死ぬのかを、今から計画しないといけないんです。自分で書いていてもおかしな内容だと思うのですが、まずは下記をお読みください。 Continue reading

Foreign Bank & Financial Accounts Report (FBAR) on FinCEN Form 114 – アメリカ国外口座情報開示義務について

FBARは確定申告ではありませんが、海外資産開示義務制度により対象者はUS Department of Treasury(米国財務省)にオンラインで報告する義務があります。 Continue reading