Linda Pfatteicher

Linda Pfatteicher

DLA Piper

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Potential roadmap to US tax reform: key points in the Hatch Report

As the work of the new Congress gets under way , there is general agreement that business tax reform is one of a handful of issues that may be achievable in the closing two years of the Obama Administration, and, in fact,...more

1/23/2015 - Corporate Taxes Legislative Agendas Legislative Committees Tax Reform

Congress passes tax extenders – through the end of 2014: potential impact on tax reform

In the final act of the 113th Congress, the Senate passed and sent to President Barack Obama for his signature the Tax Increase Prevention Act of 2014, extending through the end of 2014 numerous familiar deduction and credit...more

12/18/2014 - Tax Extenders Tax Reform

International Tax News - November 2014

FISCAL STATE AID: ATOMIC ALARM! - Early this month, a group of investigative journalists made public approximately 540 rulings granted by the Luxembourg tax administration to some 340 companies active in a large number...more

11/24/2014 - BEPS EU OECD

OECD proposes curtailing use of commissionaire and other arrangements that aim to avoid PE status

The OECD Focus Group on the Artificial Avoidance of Permanent Establishment (PE) Status recently issued its Proposed Discussion Draft that proposes 14 possible changes to the definition of a PE under Article 5 of the OECD...more

11/21/2014 - BEPS EU OECD

Tax reform after the mid-terms: why we can expect Congress to act

While some aspects of the agenda for the incoming Republican-controlled 114th Congress are still in formulation, there is no question that tax reform will be a top priority. Both the expected new Senate Majority Leader Mitch...more

11/7/2014 - Election Results Legislative Agendas Tax Reform

International Tax News - October 2014

AUSTRALIA TO REFORM TAX TREATMENT OF EMPLOYEE STOCK AWARDS: 5 TAKEAWAYS FOR US-BASED COMPANIES - The Australian government has committed to reform the tax treatment of employee stock awards as part of its Industry...more

11/5/2014 - Australia China EU European Commission G20 Incentive Stock Options Multilateral Agreement OECD Tax Reform Tax Treaty

International Tax News - September 2014

BASE EROSION PROFIT SHIFTING PROJECT RECOMMENDATIONS TO COMBAT TAX AVOIDANCE BY MULTINATIONALS - At the request of the G20 Leaders, the Organisation for Economic Co-Operation and Development (OECD) has been considering...more

9/25/2014 - BEPS Corporate Taxes G20 Income Taxes International Tax Issues Multinationals Tax Evasion

Monitoring recent Swiss tax developments: key takeaways

In the realm of multinational corporate tax planning, Switzerland has long been a key jurisdiction due to its generally attractive business attributes (solid infrastructure and multilingual, skilled workforce) and competitive...more

9/24/2014 - Business Formation Corporate Taxes EU Multinationals OECD Tax Planning

International Tax News - August 2014

UKRAINE: NEW ANTI-CRISIS TAX MEASURES - The Verkhovna Rada, Ukraine’s Supreme Council, has approved amendments to the country’s tax law. Among the changes are amendments affecting the corporate profit tax and excise...more

8/28/2014 - Australia Corporate Taxes International Tax Issues Ukraine VAT

Singapore aims to promote business by enhancing corporate tax incentives: key points in one chart

Singapore’s government, faced with an environment of rising business costs due to near full employment and escalating rents, has proposed enhanced incentives intended to support business transformation and upgrading, in...more

3/26/2014 - Corporate Tax Rates Corporate Taxes SMEs

The Camp US tax reform proposal: what’s inside?

House Ways and Means Committee Chairman Dave Camp (R-Michigan) this week introduced a draft of the most comprehensive reform of the Internal Revenue Code in decades. The key principles in the draft are: (1) a...more

3/3/2014 - Charitable Donations Energy Tax Incentives Income Taxes Tax Deductions Tax Reform

Multinationals take note: Baucus releases US international tax reform proposal, welcomes stakeholder comments

Senate Finance Committee Chairman Max Baucus (D-Montana) has released the first of a coming series of detailed tax reform proposals, this one on international tax. Today, Baucus also released proposals on tax...more

11/21/2013 - Income Taxes Multinationals Shareholders Tax Reform U.S. Treasury

Corporate tax reform is coming to Switzerland

Tax experts in Switzerland now predict that certain Swiss tax regimes – the cantonal tax regime, the holding regime and, in particular, the auxiliary company regime, will ultimately need to be repealed. A repeal of...more

9/30/2013 - Corporate Taxes EU Tax Reform

France announces draft 2014 budget - lighter tax burden for businesses

France’s draft budget law for 2014 was presented to Parliament on September 25 and is now under discussion in the National Assembly and Senate. It proposes reforms to rekindle France’s sluggish economy and fix the...more

9/27/2013 - Economic Development EU Unemployment

International Tax News - September 2013

FRANCE ANNOUNCES DRAFT 2014 BUDGET – LIGHTER TAX BURDEN FOR BUSINESSES - France’s draft budget law for 2014 was presented to Parliament on September 25 and is now under discussion in the National Assembly and...more

9/27/2013 - Australia Business Taxes China Corporate Taxes Economic Development EU Foreign Exchanges Free Trade Zone International Tax Issues Tax Reform Value-Added Tax

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