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  • China streamlines taxpayer services

    October 31, 2014

    China has been accelerating its fiscal and tax reforms in recent years. The central government is keen to establish a healthy fiscal and tax system to help optimise allocation of resources, establish a fair market playground, and ultimately achieve prosperity of the nation. Wang Jun, Minister of Taxation of the People's Republic of China, outlines how the government is achieving this.

  • Time is up for the double Irish

    October 14, 2014

    The Irish government announced in its 2015 Budget today the abolition of the so-called double-Irish structure and its intention to introduce an income-based system for the taxation of intellectual property, which it is calling a Knowledge Development Box.

  • European IP tax regimes set for reform after UK-Germany agreement

    November 11, 2014

    The scope of the UK Patent Box regime is to be restricted after Germany and the UK reached agreement to reduce the competitive advantages it provides. The restrictions are likely to be extended to other European intellectual property (IP) tax regimes.

  • GST reform expected to make appearance in Australia’s 2015 white paper

    November 12, 2014

    In 2015, the Australian government is releasing a white paper on tax policy reform, which analysts expect will include suggestions to increase goods and services tax (GST) rate and expands its base.

  • EU and OECD move forward on administrative coooperation directive and Common Reporting Standard

    October 10, 2014

    Fifty countries, including 26 of the EU’s 28 member states, though not the US, have signed up to be early adopters of the Common Reporting Standard (CRS), the instrument unveiled by the OECD in July to implement the global exchange of tax information.

  • Capital gains tax issue still unresolved ahead of momentous Shanghai-Hong Kong Stock Connect launch

    November 12, 2014

    While Beijing’s lawmakers are preoccupied with the APEC (Asia-Pacific Economic Cooperation) summit, traders and brokers are holding their breath to hear whether gains under the new Shanghai-Hong Kong exchange, called Stock Connect, will be exempt from China’s 10% capital withholding tax on foreign investors.

  • Extending the G20 tax mandate

    October 06, 2014

    Examinations of how tax systems can promote growth and the use of tax incentives in developing countries, and capacity building are all important parts of the G20’s expanding tax work, argues Jeffrey Owens, Director, Vienna University’s Global Tax Policy Centre.

  • The European Tax Awards 2015 season kicks off on Monday December 1

    November 20, 2014

    That is when companies and firms will be able to download the submission forms from this website and compete for the awards, which are now in their 11th year. The closing date for submissions is Monday February 2 2015 and the awards will be presented at a dinner at the Grosvenor House hotel in London on Thursday May 21 2015.

  • Ireland’s tax deals with Apple “constitute state aid”; Luxembourg’s Amazon arrangement also called into question

    October 06, 2014

    Amazon has been drawn into a European Commission (EC) investigation into the tax regimes of three member states: Ireland, Luxembourg and the Netherlands. The EC has said its preliminary view on Ireland is that “the tax rulings of 1990 (effectively agreed in 1991) and of 2007 in favour of the Apple group constitute state aid”.

Corporate Tax

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  • Brazil: Tax incentives for the oil sector

    November 25, 2014

    In recent years, the Brazilian Government has granted significant tax relief to the oil sector, amounting to billions in savings for corporations.

  • EC’s Raponi speaks about future of EU VAT mini one-stop shop

    November 21, 2014

    Donato Raponi, head of the European Commission’s VAT Unit, has spoken about the potential for the scope of the EU’s VAT mini one-stop shop (MOSS), which will be rolled out from January 1 2015, to be expanded further.

  • Negotiations complete; China-Taiwan DTAA could be signed January 2015

    November 21, 2014

    Though Taiwan would be the agreement’s primary beneficiary, the jurisdiction is treading lightly before formally signing an agreement with neighbouring China for the avoidance of double taxation. The treaty will cut the tax Taiwanese companies are subjected to on their Chinese operations.

Indirect Tax

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Compliance Management

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Tax Disputes

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  • Brazil: Tax incentives for the oil sector

    November 25, 2014

    In recent years, the Brazilian Government has granted significant tax relief to the oil sector, amounting to billions in savings for corporations.

  • Forum on Tax Administration sets out plan to improve MAPs

    November 20, 2014

    The Forum on Tax Administration (FTA) met recently to produce an outline for a strategy, and new forum, to improve mutual agreement procedures (MAPs).

  • The European Tax Awards 2015 season kicks off on Monday December 1

    November 20, 2014

    That is when companies and firms will be able to download the submission forms from this website and compete for the awards, which are now in their 11th year. The closing date for submissions is Monday February 2 2015 and the awards will be presented at a dinner at the Grosvenor House hotel in London on Thursday May 21 2015.

ITR Magazine

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  • International updates - November 2014

    October 31, 2014

    The latest international updates from our correspondents around the world.

  • China streamlines taxpayer services

    October 31, 2014

    China has been accelerating its fiscal and tax reforms in recent years. The central government is keen to establish a healthy fiscal and tax system to help optimise allocation of resources, establish a fair market playground, and ultimately achieve prosperity of the nation. Wang Jun, Minister of Taxation of the People's Republic of China, outlines how the government is achieving this.

  • Digital goods enter the 21st century of taxation

    October 31, 2014

    Richard Asquith, VP of Global Tax Compliance at Avalara, explains upcoming changes to European Union VAT rules and how they will affect digital service providers from January 1 2015. The changes are contained within article 58 2006/122/EC of the EU VAT Directive and all 28 member states are in the process of ratifying the changes through local VAT legislation.

People Moves

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International Tax Review Profile

Digital businesses get #VATMOSS in #EU http://t.co/p4SQjvyWxP

Nov 25 2014 05:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#DonatoRaponi speaks about future of EU #VATMOSS http://t.co/OOfFIoFJwv @EU_Commission @EU_Taxud

Nov 25 2014 05:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @GlobalTaxAdvice: #Taxand focuses on #TP audits and developments across #Asia at @IntlTaxReview #TP forum: 1 week away! Discover more > …

Nov 25 2014 02:25 ·  reply ·  retweet ·  favourite
International Tax Review Profile

.@IRLDeptFinance issues Q&A to start #financialservices consultation, rather than paper setting out govt's views http://t.co/SwNZrxOSuG

Nov 25 2014 10:47 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @IRLDeptFinance: Min of State Harris opens public consultation to assist development of new International Financial Services strategy ht…

Nov 25 2014 10:43 ·  reply ·  retweet ·  favourite
International Correspondents

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