Copying and distributing are prohibited without permission of the publisher

Top Stories

  • 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 is now live online

    October 20, 2014

    World Tax 2015 is now live at www.itrworldtax.

  • 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

More Corporate Tax

Indirect Tax

More Indirect Tax

Compliance Management

More Compliance Management
  • Doubts raised over Italian government’s €1.5 billion target for voluntary disclosure scheme

    October 20, 2014

    New draft law opens Italian voluntary disclosure plan up to companies

  • Monaco joins convention on tax assistance

    October 17, 2014

    Monaco has become the latest jurisdiction to sign 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.

Tax Disputes

More Tax Disputes

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

Welcome to all our new followers (2) @TaxChaos @imadabounasr @edsonuribe @BusEdAus @Regal_Tax @mazzine @vadivelfca

Oct 21 2014 03:01 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Withers_PR: @WithersLLP's Giulia Cipollini speaks to @IntlTaxReview on merits of Italy's new voluntary disclosure programme http://t.co

Oct 21 2014 02:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Welcome to all our new followers @madhur9278 @cesregalado @mizaanali @nonexecs @bruce_hooper @janhargas @MarHernandezMor @BSP_Luxembourg

Oct 21 2014 02:57 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @BSP_Luxembourg: BSP is delighted to be ranked once again as one of the leading Luxembourg tax firms in @IntlTaxReview WorldTax2015 - ht…

Oct 21 2014 02:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

If #Ireland goes for 6.25% for its knowledge development box, that would be aggressive. Lower than Neth and UK http://t.co/psg3SCNfiV

Oct 20 2014 02:17 ·  reply ·  retweet ·  favourite
International Correspondents

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