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  • The BEPS project at halfway

    September 16, 2014

    In this exclusive article for International Tax Review, Pascal Saint-Amans and Raffaele Russo of the OECD explain how the first half of the BEPS Project's work starts the task of bringing coherence, substance and transparency to international tax rules around the world.

  • Big 4 and law firms share the spotlight at Americas Tax Awards 2014

    September 19, 2014

    The big winners at this year's Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.

  • Werner Schuster of Philip Morris: Why in-house is better than private practice

    September 02, 2014

    In an exclusive interview with International Tax Review, Werner Schuster, vice-president – head of tax at Philip Morris International (PMI), outlines the benefits of working in an in-house tax team, points out how technology is only as good as the data you input and explains why PMI does not outsource its tax functions.

  • Latin America Focus 2014 now available

    September 30, 2014

    With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America.

  • World Tax Authority: Taking harmonisation to the next level

    August 29, 2014

    Recent attempts at tax harmonisation have struggled to take off. In Europe enhanced cooperation measures are being invoked because of the inability to find consensus. But what fate awaits the notion of a World Tax Authority (WTA)? Would it take tax harmonisation to the next level or, like the Europe-wide language of Esperanto, is this attempt at harmonisation doomed to fail? Matthew Gilleard analyses what has motivated discussion of such a concept and looks at the barriers to implementation.

  • World's leading tax controversy advisers unveiled

    September 05, 2014

    The fourth edition of International Tax Review's Tax Controversy Leaders guide is out now. Find out who the top-rated disputes specialists are in your jurisdiction.

  • Convergence or divergence: New reporting standards in India

    August 29, 2014

    India has announced the adoption of IFRS converged standards for financial reporting and tax accounting standards for the computation of taxable income. Sai Venkateshwaran, partner and head of the accounting advisory services group at KPMG in India analyses the impact and challenges of these announcements.

  • Malaysia: Clock is ticking for GST registration

    August 20, 2014

    With the introduction of the goods and services tax (GST) from April 2015, the Malaysian Customs Department has released its GST handbook to help prepare businesses for the new tax, but time is running out.

Corporate Tax

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  • OECD unveils plan for 2014/2015 BEPS work

    October 02, 2014

    The OECD is getting straight back to work on base erosion and profit shifting (BEPS).

  • Latin America Focus 2014 now available

    September 30, 2014

    With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America.

  • US Treasury acts to halt inversions

    September 25, 2014

    ANALYSIS: The US has moved to try and curb the practice of inversion transactions which has seen a handful of companies relocate overseas, with many more considering the option. The rule tightening attempts to reduce the benefits of an inversion.

Indirect Tax

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Compliance Management

More Compliance Management
  • OECD unveils plan for 2014/2015 BEPS work

    October 02, 2014

    The OECD is getting straight back to work on base erosion and profit shifting (BEPS).

  • Latin America Focus 2014 now available

    September 30, 2014

    With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America.

  • Philippines signs multilateral convention on tax cooperation

    September 29, 2014

    On Friday the Philippines became the 68th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, an international instrument developed jointly by the OECD and the Council of Europe to fight international tax avoidance and evasion. The Philippines has to ratify the Convention before it can come into force.

Tax Disputes

More Tax Disputes
  • OECD unveils plan for 2014/2015 BEPS work

    October 02, 2014

    The OECD is getting straight back to work on base erosion and profit shifting (BEPS).

  • Taxpayers feel loss of key IRS figures

    September 30, 2014

    The impact on companies of a string of senior-level departures from the Internal Revenue Service in the US earlier this year got another airing during the dispute resolution and controversy management panel of International Tax Review and TPWeek’s 14th annual Global Transfer Pricing Forum in Washington, DC last week.

  • Germany referred to ECJ over discriminatory VAT rules

    September 26, 2014

    The European Commission has decided to refer Germany to the European Court of Justice regarding its rules on VAT refund applications which discriminate against non-EU operators.

ITR Magazine

More ITR Magazine
  • International updates - October 2014

    October 01, 2014

    The latest international updates from our correspondents around the world.

  • Tax planning: Source state substance requirements

    October 01, 2014

    Konstantin Korobchenko, of Leiden University, analyses substance requirements with a particular focus on substance requirements in respect of intermediary companies from the perspective of the source state.

  • The changing face of tax havens

    October 01, 2014

    The phrase tax haven has long conjured images of letterbox companies metres away from the golden sands and deep blue seas of Bermuda’s beaches. But is that moniker appropriate or is the stereotype shifting as European jurisdictions such as Denmark and the UK’s City of London are being stamped with the tax haven label following recent reform measures? Matthew Gilleard looks at tax competition in specific country contexts to see whether the face of tax havens is changing.

International Tax Review Profile

Latin America #Tax Focus 2014 now available http://t.co/X31nIyULPR Up-to-date direct and indirect tax information from around the region

Oct 2 2014 01:16 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ONEbrussels: ONE welcomes @pierremoscovici: #FTT should contribute to fight vs poverty & climate change overseas #EPhearings2014 http:/…

Oct 2 2014 12:29 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @GreensEP: Again what does that mean concretely? @pierremoscovici says he wants a creative and ambitious approach on #taxation #FTT #EPh…

Oct 2 2014 12:10 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @VotaBob: @MollyMEP By making every EU country a tax haven, making Europe a land of work & prosperity, progress & social mobility, hope …

Oct 2 2014 12:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MollyMEP: #Moscovici argues for further tax harmonisation, but how to tackle vetoes coming from countries operating as tax havens? #EPh…

Oct 2 2014 12:07 ·  reply ·  retweet ·  favourite
International Correspondents

Which possible outcome of the G20 / OECD BEPS project would carry the biggest fear for your company?