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  • The Global Tax 50 2014

    December 16, 2014

    Now in its fourth year, International Tax Review's Global Tax 50 provides a rundown of the who’s who of the tax world. One way or another, the individuals and organisations on this list have had an impact or influence on taxation that will be felt beyond, or outside of, the 12 month period covered by this list.

  • Vote now for the past year's top tax transactional and tax planning firms

    January 02, 2015

  • Tax transparency applied to all is Odier message from Swiss banks

    December 16, 2014

    Defending the interests of the Swiss banking industry has not been the easiest challenge in recent years, particularly when it comes to tax. The role has fallen for the last five years to Patrick Odier, chairman of the Swiss Bankers’ Association (SBA), which has 317 institutional members and about 18,500 individual members. He talks to Ralph Cunningham of International Tax Review about some of the group’s objectives for 2014 and what it hopes to achieve next year.

  • Battiau highlights OECD and EU overlap on VAT

    November 27, 2014

    Piet Battiau, head of consumption taxes at the OECD’s Centre for Tax Policy and Administration, believes the OECD is working effectively with other multilateral organisations and that common ground is being found on key indirect tax issues.

  • Autumn Statement preview: Osborne to maintain pro-business environment

    November 28, 2014

    George Osborne, UK Chancellor of the Exchequer, presents his final Autumn Statement next week, before the general election on May 7 2015. The tax focus will be on maintaining UK competitiveness through policy that creates a business-friendly environment.

  • China streamlines taxpayer services

    December 16, 2014

    China has been accelerating its fiscal and tax reforms in recent years. The central government is keen to establish a healthy fiscal and tax system to help optimise allocation of resources, establish a fair market playground, and ultimately achieve prosperity of the nation. Wang Jun, Minister of Taxation of the People's Republic of China, outlines how the government is achieving this.

  • European IP tax regimes set for reform after UK-Germany agreement

    November 11, 2014

    The scope of the UK Patent Box regime is to be restricted after Germany and the UK reached agreement to reduce the competitive advantages it provides. The restrictions are likely to be extended to other European intellectual property (IP) tax regimes.

  • GST reform expected to make appearance in Australia’s 2015 white paper

    November 12, 2014

    In 2015, the Australian government is releasing a white paper on tax policy reform, which analysts expect will include suggestions to increase goods and services tax (GST) rate and expands its base.

  • The European Tax Awards 2015 research period is now open

    December 02, 2014

    Companies and firms can now enter for the European Tax Awards 2015.

Corporate Tax

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Indirect Tax

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  • Misunderstanding surrounds Polish filing deadlines

    January 28, 2015

    Polish taxpayers, including foreign companies obliged to pay, for example, VAT in Poland, might have recently heard that the deadlines for filing the tax returns and paying taxes in Poland changed significantly from January 1 2015. This position has been indicated by some representatives of the tax authorities, but also by some tax advisers. However, it turns out that this assumption results from a simple misinterpretation of the tax provisions.

  • Moscovici rules out minimum VAT threshold

    January 23, 2015

    Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs, has ruled out implementing a minimum threshold for VAT paid on e-services, broadcasting and telecommunications.

  • ASEAN tax regime aimed at free trade faces hurdles before full integration in 2016

    January 21, 2015

    Tax professionals are sceptical a fully integrated ASEAN Economic Community will take effect on schedule at the end of this year.

Compliance Management

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  • Misunderstanding surrounds Polish filing deadlines

    January 28, 2015

    Polish taxpayers, including foreign companies obliged to pay, for example, VAT in Poland, might have recently heard that the deadlines for filing the tax returns and paying taxes in Poland changed significantly from January 1 2015. This position has been indicated by some representatives of the tax authorities, but also by some tax advisers. However, it turns out that this assumption results from a simple misinterpretation of the tax provisions.

  • Agreement delivers new protocol to Switzerland-Italy tax treaty

    January 23, 2015

    Switzerland and Italy have reached an agreement in principle on tax and finance issues, which will include a protocol to the double tax agreement between the two jurisdictions and a roadmap to resolve other matters.

  • Switzerland launches two consultations on exchange of information

    January 23, 2015

    Swiss people will have the opportunity to contribute to two consultations on exchange of information, before new law is passed, probably in 2017.

Tax Disputes

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ITR Magazine

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  • BEPS – Preventing treaty abuse: A practical perspective

    January 27, 2015

    Keith Brockman, global tax director at Mars and author of the International Tax Best Practices blog, analyses BEPS Action 6 on preventing treaty abuse, calling for more balance in seeking to avoid double taxation and double non-taxation, and more guidance on the interplay between domestic law and treaty interaction.

  • Mariano Giralt: Global custodian and acronym-buster

    January 27, 2015

    The landscape of international taxation is changing. The OECD’s BEPS project is likely to rewrite the rules governing international taxation in a way that has not been seen since the League of Nations shaped existing rules in the 1920s. A key component of this is taxation of the financial sector. Various sector-specific tax laws have been proposed. This is providing those in the sector with plenty to think about. One such figure is Mariano Giralt, Managing Director, Tax Services, at BNY Mellon. He talks to Matthew Gilleard about some of the key tax developments impacting financial services.

  • Special features - February 2015

    January 27, 2015

    Read this month's special features on Germany

People Moves

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International Tax Review Profile

Carbone moves on to @WillkieFarr http://t.co/xw6131UJRw #tax http://t.co/hBMLGTvViK

Jan 28 2015 05:17 ·  reply ·  retweet ·  favourite
International Tax Review Profile

10th ITR Asia Tax Forum on 6-7 May in Singapore. 10% discount until 30 Jan! #ATF2015 http://t.co/LzT5Wxz3ds http://t.co/5wCiGCmddP

Jan 28 2015 05:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Medtronic becomes Ireland’s largest business http://t.co/UISGDf5evJ via @IrishTimes after #inversion completes

Jan 28 2015 12:14 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@ActionAidUK starts petition for #Taxdodging Bill under #maketaxfair hashtag http://t.co/MY0cCumr9F

Jan 28 2015 12:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Head over to our #facebook page to see our #ArticleOfTheWeek https://t.co/xP1LRFmMV6

Jan 28 2015 10:56 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?