Copying and distributing are prohibited without permission of the publisher

Top Stories

  • APM Terminals global tax head: The importance of continuous dialogue with your CFO

    July 25, 2014

    In the first part of International Tax Review's exclusive interview, Steven Ouwerkerk, global head of tax & treasury at APM Terminals, based in The Hague, Netherlands, talks about the need for in-house tax teams to maintain consistent engagement with the boardroom and CFO, and reveals what it is that keeps him up at night.

  • Automatic exchange of information gets closer with OECD's publication of global standard

    July 21, 2014

    The OECD today unveiled the full version of the new global standard for automatic exchange of information between jurisdictions, which will be presented to the meeting of G20 finance ministers in Cairns, Australia on September 20 and 21.

  • Pro-business Jaitley makes right noises in Indian Budget, but concrete action lacking

    July 10, 2014

    Delivering his first Budget speech today, Arun Jaitley, India’s new finance minister, pledged to maintain a stable tax environment, but disappointed multinational taxpayers by not removing rules on retrospective tax. Indeed, while the majority of the finance minister’s proposals sound business-friendly enough, taxpayers would have liked more concrete detail.

  • 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

More Corporate Tax
  • APM Terminals global tax head: The importance of continuous dialogue with your CFO

    July 25, 2014

    In the first part of International Tax Review's exclusive interview, Steven Ouwerkerk, global head of tax & treasury at APM Terminals, based in The Hague, Netherlands, talks about the need for in-house tax teams to maintain consistent engagement with the boardroom and CFO, and reveals what it is that keeps him up at night.

  • Irish-German relationships – tension over tax?

    July 25, 2014

    A recent report criticising Ireland’s economic growth plan – initially labelled as coming from the German Bundestag Finance Committee – has caused controversy and tension in Irish-German relations, but an analysis of the facts shows the report does not wholly represent German attitudes towards Ireland.

  • US lawmakers call for greater economic patriotism as inversions continue

    July 25, 2014

    The Senate Finance Committee this week held a hearing on proposals to reform the taxation of multinational enterprises, and given the recent trend of US companies inverting abroad, the hearing unsurprisingly focused on dealing with inversions.

Indirect Tax

More Indirect Tax
  • Croatia Bill amends German VAT Act

    July 29, 2014

    Modifications to the reverse-charge mechanism were included in new German legislation to allow for Croatia’s membership of the EU.

  • British MPs’ plan to lower VAT on recycled goods undone by EU

    July 29, 2014

    The UK Parliament’s Environmental Audit Committee wants reduced VAT rates on recycled goods in order to encourage businesses to be less wasteful and promote reuse, but EU VAT agreements stand in their way.

  • Arthur Laffer: Where US tax policy has gone wrong

    July 22, 2014

    Arthur Laffer, renowned economist and inventor of the curve that bears his name, met with International Tax Review to discuss what he would change about US tax policy, why he favours a flat tax and why simplification should be central to tax reform.

Compliance Management

More Compliance Management
  • Will 2013 be the last year Mexican businesses have to file an annual tax report?

    July 25, 2014

    Mexican taxpayers will not have to file an annual tax report from 2015, but what it is being replaced with is highly controversial and means that the relationship between tax authorities and taxpayers is very difficult at the moment.

  • 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.

  • Automatic exchange of information gets closer with OECD's publication of global standard

    July 21, 2014

    The OECD today unveiled the full version of the new global standard for automatic exchange of information between jurisdictions, which will be presented to the meeting of G20 finance ministers in Cairns, Australia on September 20 and 21.

Tax Disputes

More Tax Disputes

ITR Magazine

More ITR Magazine
  • International updates - July/August 2014

    July 11, 2014

    The latest international updates from our correspondents around the world.

  • BEPS and CbCR: A retrapolation five years on

    July 01, 2014

    One of the most contentious issues being considered as part of the OECD’s base erosion and profit shifting (BEPS) project is the notion of country-by-country reporting (CbCR) of multinational companies’ tax information. Frank Schoeneborn, head of group operational transfer pricing in the finance and accounting division at Merck Group in Germany, steps forward in time to take a hypothetical look at the reporting standard five years after implementation.

  • What chief financial officers need from their tax directors

    July 01, 2014

    Jean-Louis Huchant, a former chief financial officer in France, explains what information and support a CFO requires from a tax director to ensure that tax considerations are taken into account, though do not dominate, business decisions.

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