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  • 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.

  • 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.

  • Environmental fiscal reform: Windows of opportunity

    August 29, 2014

    Constanze Adolf, of Green Budget Europe, looks at environmental fiscal reform (EFR) in a post-crisis context, assessing the prospects for EFR to raise government revenue and promote the polluter-pays principle.

  • Americas Awards nominations released

    August 20, 2014

    The nominations for the Americas Tax Awards, which take place in New York on September 18, have been announced on www.internationaltaxreview.com.

Corporate Tax

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Indirect Tax

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  • ECJ rules in favour of GMAC in VAT bad debt relief claim

    September 11, 2014

    The GMAC decision in the European Court of Justice (CJEU) should give taxpayers the courage to look for benefits from inconsistencies in member states’ VAT legislation, advisers believe.

  • Luxembourg looks to expand VAT free zone regime

    September 10, 2014

    A Bill was submitted to the Luxembourg Parliament this month that will extend the VAT free zone regime in a bid to increase the country’s competitiveness in the logistics sector, enhance its profile as a storage site for high value goods, and to help align its national VAT system with that of other EU member states.

  • Chile pursues biggest tax code overhaul in 30 years

    September 05, 2014

    Chile is undertaking the most thorough review and reform of its tax system in three decades, but is not conforming to the most common reform trends being seen elsewhere around the world. Worryingly for taxpayers, the proposals would raise the effective tax rate for some foreign investors to more than 44%, and introduce general anti-avoidance rules and a carbon tax.

Compliance Management

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Tax Disputes

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ITR Magazine

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  • International updates - September 2014

    September 01, 2014

    The latest international updates from our correspondents around the world.

  • 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.

  • OECD reveals all about new global standard

    August 29, 2014

    On July 21 the OECD released the full version of the Standard for Automatic Exchange of Financial Account Information in Tax Matters, which requires financial institutions to report detailed financial account information to their governments, which then exchange such information automatically with other jurisdictions on an annual basis. The Standard developed by the OECD in response to a mandate by the G20 was first presented to and endorsed by the G20 Finance Ministers in February 2014.

International Tax Review Profile

#Internationaltax and #Scotland #indyref http://t.co/1OkXzwIJy6 No immediate access to EU directives What about treaties?

Sep 16 2014 10:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Watch us online and on social media tomorrow for exclusive information following the G20 BEPS part 1 announcement...

Sep 15 2014 01:41 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TPWeek: In the run up to tomorrow's #OECD conference find out who's been saying what in the #US. http://t.co/cPS0FEPBD8 #BEPS http://t.…

Sep 15 2014 12:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Only three days until #americastaxawards2014 Remind yourself of the nominees here: http://t.co/UEd6RyeG6B #NewYork

Sep 15 2014 11:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

.@GT_Law Graham Iversen leaves Slaughter and May for Greenberg Traurig in #London http://t.co/S7dPIq2Ia7 #tax

Sep 15 2014 11:52 ·  reply ·  retweet ·  favourite
International Correspondents

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