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  • Taiwan to introduce VAT for online retailers

    September 29, 2016

    Taiwan is to become the latest country to levy VAT on online foreign retailers, following similar OECD-inspired laws introduced by the EU and countries including Japan, Russia, South Korea, Australia and New Zealand. Foreign businesses may have only three months to prepare for the changes.

  • US Presidential debate: More questions than answers

    September 27, 2016

    As businesses look to the presidential candidates for an indication of how tax policy may evolve under their leadership, many companies were left disappointed after the first Presidential debate provided limited detailed discussions.

  • Troubled waters – global transparency and controversy in uncertain times

    September 27, 2016

    David Swenson, global leader of PwC's tax controversy and dispute resolution network, looks at how the OECD's BEPS project is changing the tax controversy and disputes landscape and the potential pitfalls that may emerge as certain jurisdictions do not commit to the multilateral initiatives.

  • South Africa publishes revised tax Bill for comments

    September 26, 2016

    South Africa’s National Treasury has revised its earlier proposals concerning interest-free loans to trusts and restricted equity shares (for employee share schemes), and amended provisions for several tax incentives.

  • VIDEO: Americas Tax Awards 2016

    September 16, 2016

    The top tax and transfer pricing experts from across the Americas gathered at a glittering awards ceremony in New York at the Pierre Hotel on September 15 to honour the top professionals. A full list of the winners and the video can be found here.

  • VIDEO: Trump’s controversial 15% corporate tax to apply to ‘pass-throughs’

    September 23, 2016

    Stephen Moore, economic adviser to US presidential candidate Donald Trump, discusses plans to reduce US business tax, tackle corporate inversions, renegotiate NAFTA, and deal with China. Moore also addresses a topic that has dominated headlines all week in America: Trump’s plan to apply the lower corporate tax rate to ‘pass through’ businesses.

Corporate Tax

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  • US Presidential debate: More questions than answers

    September 27, 2016

    As businesses look to the presidential candidates for an indication of how tax policy may evolve under their leadership, many companies were left disappointed after the first Presidential debate provided limited detailed discussions.

  • Draft guidance on Northern Ireland’s corporate tax regime published

    September 26, 2016

    The UK’s tax authority has published draft guidance on Northern Ireland’s corporate tax regime, outlining how Northern Irish corporate tax legislation will affect businesses when the jurisdiction gains powers to set its own low corporate tax rate and compete with the Republic of Ireland.

  • Tax havens: The Brazilian listing procedure and the recent list adjustment

    September 26, 2016

    Jurisdictions with nil, low, favourable and benefitted tax rules have played an important role in shaping today’s globalised environment, providing efficient structures and even permitting abusive and shamed transactions. To face this scenario, countries have imposed burdensome taxation for transactions involving tax havens, among other initiatives.

Indirect Tax

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  • Taiwan to introduce VAT for online retailers

    September 29, 2016

    Taiwan is to become the latest country to levy VAT on online foreign retailers, following similar OECD-inspired laws introduced by the EU and countries including Japan, Russia, South Korea, Australia and New Zealand. Foreign businesses may have only three months to prepare for the changes.

  • Egypt introduces VAT regime

    September 22, 2016

    Egypt has published the VAT Act, replacing the general sales tax (GST) with a VAT regime. Among a host of new rules, the law introduces new compliance provisions for non-residents that provide goods and services to Egyptian businesses or individuals.

  • VAT grouping conference opens in Dublin

    September 13, 2016

    In-house tax advisers and EU policymakers are in Dublin this week to discuss the future of VAT grouping.

Compliance Management

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  • Draft guidance on Northern Ireland’s corporate tax regime published

    September 26, 2016

    The UK’s tax authority has published draft guidance on Northern Ireland’s corporate tax regime, outlining how Northern Irish corporate tax legislation will affect businesses when the jurisdiction gains powers to set its own low corporate tax rate and compete with the Republic of Ireland.

  • South Africa publishes revised tax Bill for comments

    September 26, 2016

    South Africa’s National Treasury has revised its earlier proposals concerning interest-free loans to trusts and restricted equity shares (for employee share schemes), and amended provisions for several tax incentives.

  • Tax havens: The Brazilian listing procedure and the recent list adjustment

    September 26, 2016

    Jurisdictions with nil, low, favourable and benefitted tax rules have played an important role in shaping today’s globalised environment, providing efficient structures and even permitting abusive and shamed transactions. To face this scenario, countries have imposed burdensome taxation for transactions involving tax havens, among other initiatives.

Tax Disputes

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ITR Magazine

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  • International updates - September 2016

    August 25, 2016

    The latest international updates from our correspondents around the world.

  • BEPS and tax illiteracy: did it just happen?

    August 23, 2016

    Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.

  • Tax obligations for China’s oil and gas upstream sector

    August 23, 2016

    China’s oil and gas upstream sector is a growing industry that allows international oil companies to work with the Chinese government or its designated Chinese national oil companies. Maggie Zhuang, tax manager at Chevron China Energy Company, looks at the tax obligations for businesses operating in the sector.

People Moves

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International Tax Review Profile

Indonesia raids Google's offices over tax audit refusal, Bloomberg has reported https://t.co/TrYvg6yeIw via @markets

Sep 30 2016 11:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

India's GST Council holds its second meeting today. Let's hope for some more answers on GST implementation.

Sep 30 2016 11:04 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Hong Kong & South Korea's DTA entered into force on Sept. 27. It will be in effect in Hong Kong for any assessment year from April 1 2017

Sep 30 2016 10:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

India & Japan's protocol,amending its 2015 DTA,entered into force yesterday, applying in Japan from Jan 1 2017 & in India from April 1 2017

Sep 30 2016 10:44 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Germany and Japan's DTA will enter into force on October 28 2016, the Japanese MoF announced. See the treaty here: https://t.co/PabTN1mEMY

Sep 30 2016 10:40 ·  reply ·  retweet ·  favourite
International Correspondents