Robert Goulder and professors Allison Christians and Tarcísio Diniz Magalhães discuss the importance of the OECD’s pillar 2 UTPR (undertaxed profits rule) and its place in international tax law. This transcript has been edited for length and clarity. Robert Goulder: Hello, I’m Bob Goulder, contributing editor with Tax Notes. Welcome to the latest edition of
Month: January 2023
Hidden Hills lives up to its name. “Hidden” because it’s one of Southern California’s most exclusive enclaves that few — except horse lovers and A-list celebrities — have ever heard of. “Hills” because of the natural contours of the Santa Monica Mountains that surround the remote gated community. The town has become especially appealing for
In this article DAL AAL UAL LUV Follow your favorite stocksCREATE FREE ACCOUNT The Federal Aviation Administration lifted its nationwide halt of departing planes on Wednesday morning after a technology outage delayed thousands of flights, but airlines warned the issue will continue to disrupt travel throughout the day. The FAA said early Wednesday domestic departures would be paused until at
In this article BBBY AMC GME Follow your favorite stocksCREATE FREE ACCOUNT A “Store Closing” banner on a Bed Bath & Beyond store in Farmingdale, New York, on Friday, Jan. 6, 2023. Johnny Milano | Bloomberg | Getty Images A group of highly speculative stocks rallied double digits on Wednesday as retail investors pushed meme
mediaphotos | E+ | Getty Images Tax season is almost here, and there are key things to know before the IRS begins accepting individual returns, experts say. While tax filing for business returns kicks off on Jan. 12, the IRS hasn’t announced the opening date for individual filers. Last year, the tax-filing season began on
Scott Olson | Getty Images You may face long odds of hitting the Mega Millions jackpot — now worth $1.35 billion — but the taxman is always guaranteed a slice when there’s a winner. The jackpot jumped again after no ticket matched all six numbers drawn Tuesday night to land the grand prize. If won
One of the greatest benefits of traveling, or better yet, of living in a different country, is to be able to see how others live their lives and to compare it with how we live ours. If we are open to it, we can gain perspective and insight, not only into the human condition in
With Kevin McCarthy (R-CA) becoming Speaker of the House by giving more power to hardcore conservatives, we face a looming crisis when the federal debt ceiling has to be raised later this year. Is there an alternative to a bitter fight and a possible failed vote that could cause a U.S. default? Can the Treasury
Not very long ago, homeowners’ concerns for the environment frequently took a back seat to the higher price tag for environmentally friendly products. Whether because of changing cost incentives, the increased buying power of eco-conscious Millennial and Generation Z homeowners, a growing awareness that what’s good for the planet is also good for its people,
Prince Harry’s memoir “Spare” became the fastest selling non-fiction book ever in the U.K. on its release day, its publisher said Tuesday. Chris Jackson / Staff / Getty Images LONDON — Prince Harry’s memoir “Spare” has become the fastest selling non-fiction book ever in the U.K., according to its publisher. After the book’s official release Tuesday,
Federal Reserve Chairman Jerome Powell on Tuesday emphasized the need for the central bank to be free of political influence while it tackles persistently high inflation. In a speech delivered to Sweden’s Riksbank, Powell noted that stabilizing prices requires making tough decisions that can be unpopular politically. “Price stability is the bedrock of a healthy
South Korea on Tuesday hit back at claims that its Covid rules for Chinese travelers are “discriminatory,” saying more than half of its imported cases are coming from China. In a response to CNBC, Seung-ho Choi, a deputy director at the Korea Disease Control and Prevention Agency said that up to 80% of “imported confirmed
Stefani Reynolds | Afp | Getty Images The U.S. Department of Education proposed regulations Tuesday that would reduce the monthly bills for certain federal student loan borrowers. Under the proposal, the administration of President Joe Biden would overhaul one of the existing income-driven repayment plans, known as Revised Pay As You Earn or REPAYE, which
Key Takeaways AI is here to stay, and it’s likely to mean there are going to be some changes to the world of work. Some jobs will change, and others will be lost altogether. However, as the AI industry explodes, there are a number of roles that will go from the fringes to widely popular,
California storm victims now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced. The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). This means that individuals and households that reside or have a business
Villa Serenity, a magnificent mansion perched on a steep hillside on Mykonos, the Greek Island known for its gorgeous beaches and vibrant and chic nightlife, combines five-star hotel luxury amenities with the best qualities of a sprawling family vacation compound. The Villa, completed in 2022 is the property of Nicolas Treppides, a Cypriot entrepreneur who
Loading chart… Nvidia Corp: “Nvidia is a terrific company but it sells at a very high price-to-earnings multiple. … We have pulled back a little bit [for the Charitable Trust].” Loading chart… Blackstone Minerals Ltd: “I do not know Blackstone Minerals. I am going to have to do some more work on that situation.” Loading
Morgan Stanley’s Mike Wilson is telling investors to brace for a winter downdraft. He warns S&P 500 is vulnerable to a 23% drop — bringing it to 3,000. “Even though a majority of institutional clients think we’re probably going to be in a recession, they don’t seem to be afraid of it,” the firm’s CIO
New U.S. Speaker of the House Kevin McCarthy, R-Calif., speaks with reporters in Washington, Jan. 7, 2023. Jon Cherry | Reuters House Republicans on Monday night voted to slash funding for the IRS, following a pledge from newly-elected Speaker Kevin McCarthy to repeal the money approved by Congress last year. Passing along party lines, the
Ascent/ Pks Media Inc. | Photodisc | Getty Images Current Social Security beneficiaries are poised to receive an 8.7% boost to their benefits for 2023 starting this month, thanks to the highest cost-of-living adjustment in 40 years. If you’re at or near Social Security’s retirement benefit eligibility age of 62, you may wonder if you
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