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Corporate Tax

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  • ECJ clarifies German case on investment fund lump-sum taxation

    May 28, 2015

    In its judgment dated May 21 2015 (Wagner-Raith) the European Court of Justice (ECJ) confirmed that the German lump-sum taxation according to section 18 paragraph 3 of the German Foreign Investment Act (GFIA), as effective until the end of 2003, is within the scope of the standstill clause of article 57, EC Treaty.

  • Collections delayed on transfer pricing bills under India-UK DTAA

    May 25, 2015

    The Indian Ministry of Finance has issued a fresh notice preventing the collection of taxes on transfer pricing cases for Indian subsidiaries of UK resident companies undergoing a mutual agreement procedure (MAP).

  • European Tax Awards 2015 - the winners

    May 22, 2015

    The European Tax Awards 2015 were presented last night at a dinner at the Grosvenor House Hotel in London.

Indirect Tax

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Compliance Management

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Tax Disputes

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ITR Magazine

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  • International updates - June 2015

    May 28, 2015

    The latest international updates from our correspondents around the world.

  • The Brockman brief: UK diverted profits tax: The extrapolation effect

    May 27, 2015

    The UK’s diverted profits tax (DPT) was developed, and enacted, quickly in the weeks leading to the general election. The legislation was a two-pronged attack: on transactions having insufficient economic substance and the avoidance of permanent establishment (PE). The legislation went into effect April 1 2015 and there have been hints that other countries are looking at similar moves; but exactly what tax doctrines will other countries adopt to achieve similar objectives?

  • BEPS: Improving data, economic analysis and measurement

    May 27, 2015

    It is stating the obvious to say that current international efforts to tackle base erosion and profit shifting (BEPS) have attracted a great deal of global attention. Since the OECD and G20 countries, working together on an equal footing, adopted a 15-point action plan to address BEPS in September 2013, the focus on this issue has steadily grown. David Bradbury, head of the tax policy and statistics division at the OECD Centre for Tax Policy and Administration, and the man overseeing this aspect of the project, provides exclusive insight into an action point that has not always received as much attention as other items in the Action Plan.

People Moves

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International Tax Review Profile

@EvanHD @BBCNewsnight Your point about #northsouth divide in global institutions has echoes in current #internationaltax reform debate too

May 29 2015 09:53 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Alessan11490533: Clifford Chance is the "Italy Tax Firm of the Year" #ITRawards2015 Awarded by @IntlTaxReview.

May 29 2015 09:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @OticoSoftware: @IntlTaxReview Otico Software #BEPS and #CBCR transfer pricing software just launched

May 29 2015 09:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @BMRAdvisors: @mukeshbutani shared views in the panel discussion 'Anti-abuse provisions & tax litigation' today at #TaxandConf in #Milan…

May 28 2015 12:36 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EYnews: EY wins 9 awards at @IntlTaxReview European Awards 2015, including European #Tax Compliance & Reporting Firm of the Year

May 28 2015 12:34 ·  reply ·  retweet ·  favourite
International Correspondents

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