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January 6, 2014
Tax Notes International Magazine Releases Issue Highlighting International Tax Development of 2013

FALLS CHURCH, Va. Tax Notes International, Tax Analysts’ weekly publication featuring international tax news, analysis, and commentary, today released an issue highlighting the international tax development of 2013 – the continued stagnation in action on global transfer pricing.

“2013 was a banner year for heralding transfer pricing’s death,” writes Tax Notes International editor Ajay Gupta. “Many high-profile events reconfirmed fatal flaws in the worldwide system of pricing goods and services transferred between commonly controlled entities.”

The issue includes commentary featuring markedly different views from transfer pricing heavyweights Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law at the University of Michigan Law School; Sol Picciotto, a member of the advisory group of the International Centre for Tax and Development; and Richard Murphy, director of Tax Research LLP in the United Kingdom

The issue also highlights the biggest players in the tax world for 2013. The list includes:

    • Apple Inc., for the weeks of headlines and commentary accusing the company of using ‘‘tax gimmicks’’ and characterizing Ireland as a tax haven
    • The OECD, for the many projects its Centre for Tax Policy and Administration completed in the tax arena
    • U.K. member of Parliament Margaret Hodge, for using her role as chair of the House of Commons Public Accounts Committee to question tax officials, executives of multinational firms, and accountants about allegations that corporations were engaging in abusive tax avoidance
    • EU Tax Commissioner Algirdas Šemeta, for his efforts in pushing the European Union’s proposed financial transaction tax closer to fruition
    • Australian Prime Minister Tony Abbott, for his role in elevating Australia’s carbon tax debate

Read Gupta’s perspective at

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