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  • 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”.

  • 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.

  • World Tax 2015 goes live online this week

    October 07, 2014

    World Tax 2015 will be live at this Thursday, October 9.

  • 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'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.

  • Huub Savelkouls of Philip Morris: Countries risk losing tax sovereignty if they agree to global tobacco excise tax

    October 10, 2014

    Draft guidelines for a global minimum excise tax of 70% on cigarettes will be at the top of the agenda of the sixth meeting of the Conference of the Parties on the World Health Organisation’s Framework Convention on the Tobacco Control in Moscow between October 13 and 18.

  • 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.

  • 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.

Corporate Tax

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Indirect Tax

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Compliance Management

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  • Monaco joins convention on tax assistance

    October 17, 2014

    Monaco has become the latest jurisdiction to sign up as a participant in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the international instrument developed jointly by the OECD and the Council of Europe to fight international tax avoidance and evasion

  • Hong Kong grapples with FATCA and CRS compliance

    October 15, 2014

    Hong Kong’s financial institutions are battling to become FATCA compliant by 2016. On September 15, the city also announced its cooperation with the OECD Common Reporting Standard (CRS) initiative, which allows free exchange of tax information among 70 countries. The dual burden is potentially problematic for both regulators and financial institutions.

  • 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.

Tax Disputes

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  • Strategies for advancing Canadian tax disputes

    October 17, 2014

    Taxpayers should familiarise themselves with the different options for overcoming the backlog of cases in the Canada Revenue Agency and Tax Court of Canada, by Carrie Aiken and Dan Jankovic of Blake, Cassels & Graydon

  • ECJ rejects Italian minimum excise duty on cheaper cigarettes

    October 15, 2014

    Italy’s minimum excise duty of 115% on cigarettes sold lower than the most popular category of cigarettes has been ruled contrary to EU law by the European Court of Justice (ECJ).

  • Bombay High Court rules in favour of Vodafone on share issue

    October 10, 2014

    In a decision that could give relief to more than 20 other pending cases, the Bombay High Court has ruled in favour of Vodafone that in the absence of income, a share issue transaction cannot be subjected to transfer pricing.

ITR Magazine

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  • 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

#ff @AbelAdvisory @andrewmorreale @LAPFForum @maciejjesionow1

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Welcome to all our new followers @maciejjesionow1 @MadisonsMCR @AMRtaxCPA @gbskidmore @KateChaundy

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International Tax Review Profile

RT @AbelAdvisory: Abel is proud to be ranked again as one of the leading Dutch transfer pricing firms in @IntlTaxReview World TP 2015 http:…

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International Tax Review Profile

RT @CorplawLtd: Irish #Budget2015 – Key international #Tax aspects by @intltaxreview #Ireland

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International Tax Review Profile

Welcome to our new followers @martinlambe @SchaferPetrecz @StudioSmussI

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International Correspondents

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