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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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  • 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.

  • Japan tax reforms likely to continue despite 18 month sales tax delay

    November 20, 2014

    Japan’s 2015 tax reform proposal may not be delivered until January 2015 because of Prime Minister Shinzo Abe’s snap elections on December 14. However, tax professionals are confident that the delay of a two percentage point consumption tax increase will not impact other expected changes to Japan’s tax regime.

Indirect Tax

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Compliance Management

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Tax Disputes

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  • 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.

  • Mitsubishi wins big for Japanese trading companies in Indian Berry ratio transfer pricing case

    November 20, 2014

    Mitsubishi Corporation India’s victory over the Indian tax authorities in the New Delhi Tax Tribunal on the use of the Berry ratio (gross margin divided by operating expenses) sets important precedents for transfer pricing litigation in India, advisers believe, because it legitimises the use of this method for determining profit levels and recognises the importance of business models in transfer pricing decisions.

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

Hello and welcome to our new followers @sarahwprior @MpshahM @retheauditors @neilturnerVAT

Nov 24 2014 10:48 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@RSMTax Thanks for retweeting our stories. Any chance you could mention @intltaxreview in such tweets in future? It's misleading otherwise.

Nov 22 2014 05:31 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Vestager says will use 'Luxleaks' documents in EU tax probe @Euractiv http://t.co/xzjmt2WE6n All 28,000 pages of them.

Nov 21 2014 02:21 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Have you read the cover story from ITR's 25th birthday mag? It's 25 events that shaped the tax world! #ITR25 http://t.co/kc0inLmjCI

Nov 21 2014 12:15 ·  reply ·  retweet ·  favourite
International Tax Review Profile

.@stephen_herring It's unclear what @HMRCgovuk can do if taxpayer fails to turn up for meeting about their debt #directrecoveryofdebt

Nov 21 2014 10:36 ·  reply ·  retweet ·  favourite
International Correspondents

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