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  • Have your say on International Tax Review

    June 12, 2015

    At International Tax Review, we think it is important that you, our subscribers and regular readers, get the opportunity to share your views on what we write, how we look and the service you receive.

  • ITR launches app!

    June 01, 2015

    The International Tax Review app is now available! International Tax Review subscribers can now download the ITR app, giving them full access to the latest ITR articles while they are on the go.

  • Pascale Colin: Defining challenges for today's group tax manager

    March 25, 2015

    Matthew Gilleard talks with Pascale Colin, group tax manager at EFG Bank, about the role of the tax director, her journey in getting there, and operating successfully in a rapidly-evolving Swiss, European and global tax environment

  • European Tax Awards 2015 - the winners

    May 22, 2015

    The European Tax Awards 2015 were presented on May 21 at a dinner at the Grosvenor House Hotel in London.

  • How hundreds of multinationals are preparing for BEPS legislation and what you can do

    April 30, 2015

    BEPS is a significant landmark for multinational companies and international revenue organisations. It will mean big changes to companies’ tax and transfer pricing operations. And, while no one knows specifically how the new measure will impact them, taxpayers are trying to prepare.

  • Global oil price plunge shakes up the way governments do taxes

    March 25, 2015

    If political instability, leadership changes, and tightened tax laws weren't strenuous enough, plummeting oil prices in the latter half of 2014 left many governments and corporations exasperated, questioning how low prices could conceivably go. Meredith McBride analyses how authorities around the world have responded with sectoral tax changes.

Corporate Tax

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  • Financial Services Focus 2015 now available

    June 29, 2015

    Leading advisers provide insights on the latest financial services tax issues from jurisdictions around the world.

  • Mauritius joins Multilateral Convention for Mutual Administrative Assistance in Tax Matters

    June 24, 2015

    Vishnu Lutchmeenaraidoo, the Mauritius Minister of Finance and Economic Development, has added his country's name to the list of those that have signed up to the Multilateral Convention for Mutual Administrative Assistance in Tax Matters.

  • French tax treatment of foreign dividends and interplay with fundamental EU freedoms

    June 23, 2015

    French corporate tax legislation stipulates that distributions of profits from a subsidiary to a French parent company are not, in principle, taxed at the parent. Excluded from this, however, is a 5% proportion, which represents the charges incurred by the French parent company in connection with its holding in the subsidiary. These charges are not to be deductible because they serve the realisation of non-taxable income by the French parent company, namely the distribution of profits from its subsidiaries.

Indirect Tax

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Compliance Management

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Tax Disputes

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  • Belgium referred to ECJ in overseas property tax dispute

    June 25, 2015

    The European Commission (EC) has referred Belgium to the European Court of Justice (ECJ) over its tax treatment of Belgian taxpayers holding property abroad.

  • French tax treatment of foreign dividends and interplay with fundamental EU freedoms

    June 23, 2015

    French corporate tax legislation stipulates that distributions of profits from a subsidiary to a French parent company are not, in principle, taxed at the parent. Excluded from this, however, is a 5% proportion, which represents the charges incurred by the French parent company in connection with its holding in the subsidiary. These charges are not to be deductible because they serve the realisation of non-taxable income by the French parent company, namely the distribution of profits from its subsidiaries.

  • Indian Income Tax Department’s Rs 20,000 crore demand disrupts Cairn merger

    June 19, 2015

    The Indian Income Tax Department (ITD) has decided to pursue a Rs 20,495 crore ($3.2 billion) tax case against Cairn India, jeopardising the company’s proposed reverse merger with parent company Vedanta, the Central Board of Direct Taxes (CBDT) has confirmed.

ITR Magazine

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  • BEPS implementation in the US - Now comes the hard part

    June 30, 2015

    While the OECD has political backing and momentum behind it, the organisation has no binding authority to implement legislation, so the engagement of key jurisdictions including the US will be central to the project's ultimate success. Ryan Dudley, partner at Friedman, explains why the hard yards still lie ahead.

  • Foreign pension funds with US investments: Tax classification

    June 23, 2015

    The tax classification of a foreign pension fund investing in the United States has major implications in terms of who is subject to tax, the applicable tax rate and the associated reporting obligations. Francis Helverson of WTS explains why pension funds with certain characteristics may have significant advantages over other pension funds as well as over other types of foreign investors.

  • 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?

People Moves

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International Tax Review Profile

Our #ArticleOfTheWeek is available to read for free on our #facebook page http://t.co/7JkhGVMutQ

Jul 1 2015 10:22 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Fund structuring for LatAm: The Curaçao fund for mutual account http://t.co/D6zJI0QMmt #financialservicesfocus2015 #steevenszbeckers

Jul 1 2015 09:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@UKSupremeCourt says taxpayer is entitled to #tax relief on US income he brought to UK http://t.co/9ukcEu5yos #AnsonvHMRC #Delaware

Jul 1 2015 09:22 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@JunckerEU @pierremoscovici to meet @EuroParl_EN #tax rulings committee on Thursday to discuss @EU_Commission corporate tax plans

Jun 30 2015 10:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#Tax issues in the Peruvian financial system http://t.co/gQxn38oRlr #financialservicesfocus2015 @bbva #RamonEsquivesEspinoza #nonresidents

Jun 30 2015 10:54 ·  reply ·  retweet ·  favourite
International Correspondents

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