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  • APM Terminals global tax head: Divergent thinking is the way forward

    August 01, 2014

    In part two of International Tax Review’s exclusive interview, Steven Ouwerkerk, global head of tax & treasury at APM Terminals, based in the Netherlands, discusses the transition from adviser to in-house professional, analyses the challenges an in-house tax team faces, and stresses the importance of thinking divergently to find creative solutions.

  • Americas Awards nominations released

    August 01, 2014

    The nominations for the Americas Tax Awards, which take place in New York on September 18, have been announced on www.internationaltaxreview.com.

  • Inversions - special focus

    August 04, 2014

    Between 1983 and 2004 there were 29 inversion transactions out of the US. In the decade following, almost 50 companies restructured using the method. With foreign profits trapped offshore by an outdated, worldwide system which would hit them with a tax on repatriation, as well as a high tax rate, the temptation to consider an inversion is proving too much for US companies, particularly those in the highly-mobile pharmaceuticals sector. Whatever the motivation, inversions are in vogue. ITR’s special report looks at the knock-on impacts of the current wave of inversions, including shareholder pressure to consider an option they see their rivals pursuing and the possible inflammation of the tax morality debate in the US. We also bring you exclusive insight as to why Danaher is not looking to invert.

  • Malaysia: Clock is ticking for GST registration

    August 20, 2014

    With the introduction of the goods and services tax (GST) from April 2015, the Malaysian Customs Department has released its GST handbook to help prepare businesses for the new tax, but time is running out.

  • The OECD answers your questions about the global automatic exchange standard

    July 24, 2014

    EXCLUSIVE: On Monday July 21 the OECD released the full version of the Standard for Automatic Exchange of Financial Account Information in Tax Matters, which requires financial institutions to report detailed financial account information to their governments, which then exchange such information automatically with other jurisdictions on an annual basis. The Standard developed by OECD in response to a mandate by the G20 was first presented to and endorsed by the G20 Finance Ministers in February 2014.

Corporate Tax

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Indirect Tax

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  • EU Commission adopts new customs risk management strategy

    August 28, 2014

    A new strategy and action plan aimed at developing better customs risk management has been approved by the EU Commission.

  • Is it time to scrap the FTT?

    August 28, 2014

    With financial institutions struggling to deal with an abundance of new regulation, a new report urges the new EU Commission and Parliament to focus on growth, rather than implementing a badly designed tax that could spell disaster for the European economy.

  • Australia unveils tax guidance on digital currencies

    August 26, 2014

    Bitcoin users in Australia will have to report and pay GST on their digital currency transactions, after the Australian Taxation Office (ATO) announced that digital currencies such as Bitcoin are not money or foreign currency under the GST Act.

Compliance Management

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  • UN survey of Asia calls for more tax cooperation

    August 29, 2014

    A UN body has highlighted the prospect of tax harmonisation and the elimination of tax competition in Asia-Pacific as methods for helping countries in the region to increase the amount of taxes they raise.

  • Indian taxpayers get more time to file tax audit reports

    August 22, 2014

    The Central Board for Direct Taxes (CBDT) in India has given taxpayers an extra two months to file their Tax Audit Report (TAR) for the Assessment Year 2014-2015 because of changes it made in July to the forms required. However, there is no extension for the filing of income tax returns, which are still required by September 30.

  • Ukraine clampdown on audits avoids tax

    August 22, 2014

    Tax has escaped a prohibition on audits by Ukrainian state agencies.

Tax Disputes

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ITR Magazine

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  • International updates - September 2014

    September 01, 2014

    The latest international updates from our correspondents around the world.

  • Convergence or divergence: New reporting standards in India

    August 29, 2014

    India has announced the adoption of IFRS converged standards for financial reporting and tax accounting standards for the computation of taxable income. Sai Venkateshwaran, partner and head of the accounting advisory services group at KPMG in India analyses the impact and challenges of these announcements.

  • OECD reveals all about new global standard

    August 29, 2014

    On July 21 the OECD released the full version of the Standard for Automatic Exchange of Financial Account Information in Tax Matters, which requires financial institutions to report detailed financial account information to their governments, which then exchange such information automatically with other jurisdictions on an annual basis. The Standard developed by the OECD in response to a mandate by the G20 was first presented to and endorsed by the G20 Finance Ministers in February 2014.

International Tax Review Profile

Is Burger King the new Starbucks? "Strong performance" in Germany but reported losses not profits http://t.co/mkHm19iM28 via @reuters

Sep 2 2014 08:50 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Welcome to our new followers @KarimGhandour and @oliver_ralph - our new magazine is on the website now , take a look!

Sep 2 2014 08:48 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Tax inversions are 'shortsighted': Labor secretary http://t.co/GUDgjvs2Hg "I'd rather be rich than right," says one shareholder quoted.

Sep 1 2014 04:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TransferSources: Various retail outlets are already selling Manchester United 'Falcao 9' shirts. http://t.co/Vn1Hnhgvbi

Sep 1 2014 04:28 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@DLA_Piper @SkaddenArps Terrific news about your #americastaxawards2014 nominations http://t.co/4Gh7x0Db2C http://t.co/pJ4S1PsULR

Sep 1 2014 04:26 ·  reply ·  retweet ·  favourite

Which possible outcome of the G20 / OECD BEPS project would carry the biggest fear for your company?