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  • The tax competition debate part one: Is it harmful?

    October 16, 2018

    Tax justice campaigner Richard Murphy and renowned economist Arthur Laffer go head to head to debate one of the defining tax issues of the post-financial crisis world: tax competition.

  • UK tax laws after Brexit

    October 15, 2018

    Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.

  • Asia Tax Awards 2019: Enter now

    October 15, 2018

    Companies, firms and individuals working in jurisdictions across the Asia Pacific region must enter now to compete for the Asia Tax Awards 2019.

  • Where are Mexico’s special economic zones?

    October 12, 2018

    During 2017 and 2018, Mexico’s President Enrique Peña Nieto issued diverse decrees designating the following Mexican regions (shown in the map below) as special economic zones (SEZs).

  • Tax competition is stabilising, says Saint-Amans

    October 11, 2018

    Pascal Saint-Amans, director of the Centre for Tax Policy and Administration at the OECD, says that headline corporate tax rates are stabilising following US tax reform – with some exceptions.

Corporate Tax

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  • The tax competition debate part one: Is it harmful?

    October 16, 2018

    Tax justice campaigner Richard Murphy and renowned economist Arthur Laffer go head to head to debate one of the defining tax issues of the post-financial crisis world: tax competition.

  • Asia Tax Awards 2019: Enter now

    October 15, 2018

    Companies, firms and individuals working in jurisdictions across the Asia Pacific region must enter now to compete for the Asia Tax Awards 2019.

  • Where are Mexico’s special economic zones?

    October 12, 2018

    During 2017 and 2018, Mexico’s President Enrique Peña Nieto issued diverse decrees designating the following Mexican regions (shown in the map below) as special economic zones (SEZs).

Indirect Tax

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  • UK tax laws after Brexit

    October 15, 2018

    Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.

  • Doing digitisation right with Intercorp Retail

    October 09, 2018

    Intercorp Retail’s corporate accounting director shares his experience of how the multi-format retailer worked with the tax authorities to establish a best-practice model for electronic invoicing (e-invoicing) in Peru.

  • Businesses ill-prepared for UK's Making Tax Digital after Brexit

    October 08, 2018

    UK taxpayers are still behind schedule on prepping for the rollout of Making Tax Digital (MTD) and the end of traditional VAT returns on April 1 2019, which happens just days after Brexit, according to a recent poll.

Compliance Management

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  • UK opens investigation into audit market

    October 11, 2018

    The UK’s competition watchdog has launched an investigation into the accounting industry over claims that the dominance of the Big 4 has led to a decline in audit quality.

  • Doing digitisation right with Intercorp Retail

    October 09, 2018

    Intercorp Retail’s corporate accounting director shares his experience of how the multi-format retailer worked with the tax authorities to establish a best-practice model for electronic invoicing (e-invoicing) in Peru.

  • Businesses ill-prepared for UK's Making Tax Digital after Brexit

    October 08, 2018

    UK taxpayers are still behind schedule on prepping for the rollout of Making Tax Digital (MTD) and the end of traditional VAT returns on April 1 2019, which happens just days after Brexit, according to a recent poll.

Tax Disputes

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  • Mexico court rules against taxpayer in transfer pricing case

    October 16, 2018

    Mexico’s First Circuit Court has recently ruled against a taxpayer in a case involving two transfer pricing adjustments that will make it tougher for companies to comply with their domestic tax obligations on time.

  • UK tax laws after Brexit

    October 15, 2018

    Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.

  • Portugal: VAT exemption on intra-EU supply of goods – state of play

    September 28, 2018

    In Portugal, as in several other EU countries, VATable persons have been struggling to obtain the VAT exemption provided for the intra-EU supply of goods (ICS). Such limitations mainly result from wording of Portuguese domestic provisions equivalent to Article 138(1) of the VAT Directive (Article 14(a), of the RITI), which back the restrictive approach normally taken by the Portuguese VAT Authorities (PTA) when auditing the fulfilment in practice of the legal conditions for this VAT exemption.

ITR Magazine

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  • Chief strategic officer: A new world

    October 15, 2018

    Tax is evolving at an ever-quicker pace. With BEPS action points being legislated into domestic law, treaty actions for the Multilateral Instrument (MLI), the introduction of the US Tax Cuts and Jobs Act from December 2017, trade/tariff initiatives and business complexity, is it time to create a formal high-level organisational role of chief strategic officer?

  • Market insight: EY’s takeover of Riverview Law

    October 15, 2018

    EY has turned heads with its acquisition of legal technology firm Riverview Law, and says it will “aggressively” recruit to expand its legal managed services offering. Is this a ground-breaking development, or part of an established trend?

  • Why Grant Thornton and BDO want audit reform

    October 15, 2018

    Grant Thornton and BDO have come out in favour of reforming the UK’s auditing market, but the wider industry is divided over the best solution. Josh White investigates.

People Moves

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International Correspondents