Tag Archives: link

US: Article on Amazon’s tax arrangements

Wanted: A Tax Code for the Digital Age – BusinessWeek – discusses how Amazon reduces its tax bill, compared to similar bricks-and-mortar companies in the US, and refers to transfers of IP offshore, probably to a Luxembourg entity and how transfer pricing assisted a reduction of 6 percentage points in Amazon’s effective tax rate.

Russia: brief article on IP Tax

From the Moscow Times – newspaper article which gives a general overview rather than detail, but it’s clear Russia have just as much trouble as the rest of the world in working out how to tax IP: “tax consequences of transactions involving goods, works and services leaves ambiguities for the taxation of transactions involving intellectual property”.