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  • 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.

  • India: Changing perceptions through administrative evolution

    May 27, 2015

    Ashwani Mehta, former Chief Commissioner of Income Tax at the Indian Revenue Service, who retired in February after more than 35 years at the IRS department, assesses recent developments in Indian income taxation.

People Moves

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International Tax Review Profile

RT @Freshfields: Proud to be European, UK & France "Tax Firm of the Year" http://t.co/z3ax1H9kvP #ITRawards2015 @IntlTaxReview

May 27 2015 02:10 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Our #ArticleOfTheWeek is now available for free on our #facebook page http://t.co/cvajdTBQt3 hint... it's about our #ITRawards2015

May 27 2015 10:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @yourONESOURCE: #BEPS is making an impact on international tax. Take our survey with @Mayer_Brown & @TPWeek to share your thoughts. http…

May 27 2015 10:09 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TPWeek: Complete our survey to discover how everyone else is preparing for #BEPS http://t.co/BPom5r0j3c

May 26 2015 04:10 ·  reply ·  retweet ·  favourite
International Tax Review Profile

20% CT v 25% DPT @George_Osborne policy clearly working whether one agrees with it or not @amazon #BEPS

May 23 2015 08:17 ·  reply ·  retweet ·  favourite
International Correspondents

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