As the new administration staffs up and Capitol Hill lawmakers begin to contemplate post-pandemic priorities, countering China’s advances in artificial intelligence and other disruptive technologies has emerged as a major driving force for US policymakers.
Continue Reading Technology, artificial intelligence in focus for the Biden Administration and the 117th Congress: Seen through the lens of competition with China

2020 has been an unprecedented year filled with many uncertainties.  In the transfer pricing world, the OECD has been busy addressing transfer pricing implications of the coronavirus disease 2019 (COVID-19) and Digital Services Taxation,
Continue Reading Noteworthy rule changes impacting transfer pricing documentation requirements for fiscal year 2020 and beyond

The Organization for Economic Cooperation and Development (OECD) has identified the tax challenges arising from the digitalization of the economy as one of the main areas of focus of the Base Erosion and Profit Shifting
Continue Reading Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions

On January 9, 2021, China’s Ministry of Commerce (MOFCOM) issued the Rules on Counteracting Unjustified Extra-territorial Application of Foreign Legislation and Other Measures (the Blocking Rules).[1] The Blocking Rules establish a regulatory framework for
Continue Reading China’s Blocking Rules: New trade-compliance dilemmas for third-country companies