Copying and distributing are prohibited without permission of the publisher

Cayman Islands Archive

  • December 2017

    Debt interest: A disfavoured instrument

    December 14, 2017

    The concept of having an optimal equity structure, including debt instruments, is being slowly shredded by tax perceptions and legislation, imposing additional cash costs for this historic and sound economic position, writes Keith Brockman.

  • Embracing tax certainty through improved dispute resolution

    December 14, 2017

    A suite of mutually reinforcing measures with an overall focus on resolution at the earliest point in time is the ultimate goal for taxpayers and tax authorities. Achim Pross, Sandra Knaepen and Mark Johnson of the OECD describe the organisation’s comprehensive dispute resolution agenda, both within and beyond the BEPS project.

  • EU plays it safe with tax blacklist

    December 05, 2017

    The EU Council has listed 17 jurisdictions as non-cooperative for tax purposes in its latest blacklist, and also released a grey list of 47 countries, but, it has played it safe by excluding known tax havens.

  • November 2017

    Big 4 come under scrutiny over tax havens

    November 17, 2017

    The Big 4 have been slammed by a new report on tax havens, as the international debate following the release of the Paradise Papers widens and the EU presses for action against tax advisers.

  • Transparency now: Paradise Papers spark demands for public registers in tax havens

    November 08, 2017

    The release of the Paradise Papers has reignited the debate about tax avoidance in UK overseas territories and crown dependencies, with politicians calling for public beneficial ownership registers to be extended to such jurisdictions.

  • August 2017

    Tax risk pendulum: Collaboration vs. uncertainty

    August 23, 2017

    Tax risk is a modern ‘term of art’ perception; this risk can be viewed as a pendulum. Keith Brockman looks at the advantages of corporate collaboration and threats of uncertainty and public distrust.

  • Tax havens: An unnecessary evil?

    August 23, 2017

    The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these jurisdictions play in an era of BEPS measures and increasing transparency.

  • Q&A: Swiss whistle-blower Rudolf Elmer poised to leak explosive new information on tax evaders

    August 08, 2017

    Salman Shaheen speaks to Rudolf Elmer, the whistle-blower who has been fighting a long court battle after revealing on WikiLeaks the activities of his former employer, Swiss bank Julius Bär, in the Cayman Islands.

  • July 2017

    Tax director 2.0

    July 11, 2017

    Tax work is being transformed by technology, and the role of the tax director is changing with it. Joe Stanley-Smith looks at the new tools on offer to businesses, the skills needed to use them properly, and why companies need to jump on the bandwagon sooner rather than later.

  • June 2017

    The world’s best indirect tax leaders revealed

    June 29, 2017

    The sixth edition of the Indirect Tax Leaders guide has been released, with more than 200 new indirect tax leaders recognised around the world.

  • Final week to submit nominations for the Women in Tax Leaders guide

    June 26, 2017

    There are only a few days left to nominate the leading women in the tax advisory world for the third edition of the Women in Tax Leaders guide. The submission period closes on June 30.

  • Are beneficial ownership registers the key to transparency or a waste of time?

    June 21, 2017

    The Financial Action Task Force (FATF) wants to enhance the implementation of international standards on transparency, and enable the exchange of beneficial ownership information. But the Australian Taxation Office’s (ATO) commissioner has declared beneficial ownership registers could be “a waste of time”.

  • Is tax complexity putting off corporate investment?

    June 14, 2017

    The TMF Group’s Financial Complexity Index (FCI) 2017 has found Turkey, Brazil and Italy to be the most complex jurisdictions when it comes to tax. What does this mean for foreign and domestic businesses operating in these countries?

  • May 2017

    The Brockman brief: Double taxation: Does it matter?

    May 30, 2017

    There is one topic that is seemingly silent by tax administrations, non-governmental organisations (NGOs), parliamentarians and international tax bodies: double taxation. Keith Brockman reviews the state of play and what can be done to help multinationals.

  • Using blockchain for transparent beneficial ownership registers

    May 30, 2017

    The OECD and the Financial Action Task Force (FATF) are considering how to improve implementation of the international standards on transparency, including on the availability of beneficial ownership information and its international exchange. Julia de Jong, Alexander Meyer, and Jeffrey Owens of the Global Tax Policy Centre at the Institute of Austrian and International Tax Law within the Vienna University of Economics and Business explore how blockchain technology could be used to achieve this goal.

  • April 2017

    CbCR nears: Reputational risk perceptions

    April 26, 2017

    Country-by-country reporting (CbCR) deadlines are approaching and MNEs are carefully preparing the information and diligence behind the numbers. CbCR brings us to the next phase and Keith Brockman asks how reputational risk will be questioned by the public (if disclosed) and defended or ignored by MNEs and tax administrations.

  • CRS allows taxpayers to avoid detection as loopholes remain

    April 26, 2017

    Financial institutions are busy filing their first reports to tax authorities to comply with the common reporting standard (CRS), but loopholes in the global measure mean some taxpayers can remain undetected. Amelia Schwanke highlights the gaps appearing and the jurisdictions enabling them.

  • March 2017

    World Tax and World Transfer Pricing submissions open

    March 29, 2017

    The research period for World Tax and World Transfer Pricing 2018 has now begun. Firms interested in making submissions can download the relevant forms from this page.

  • Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development

    March 23, 2017

    The world is on the cusp of a major tax revolution as cryptocurrencies and online distributed ledger technologies, such as blockchain, push financial systems from the physical world to online. Amelia Schwanke speaks to the experts in a roundtable discussion about the tax implications and usage of digital currencies and blockchain.

  • Technology solutions in a post-BEPS world

    March 23, 2017

    There has been a complete paradigm shift in global taxation with the rise in audit risks caused by new global initiatives like the OECD’s BEPS Project. JD Choi, CEO at Tax Technologies, explores the technology solutions that should be administered to mitigate these audit risks in a post-BEPS world.

  • Webinar: Transfer pricing issues for MNEs investing in Africa

    March 13, 2017

    Recent studies show that the African continent is attracting a growing amount of investments from foreign multinational enterprises. BonelliErede and International Tax Review will provide an overview of the main transfer pricing issues to consider for structuring investments into selected countries.

  • February 2017

    GE/PwC deal advances trend to outsource tax functions

    February 28, 2017

    With corporations meeting the demands of rapidly changing regulations, increased audits, and new tax technology functions, some are overwhelmed with how much tax is influencing their business strategy – leading to a number of outsourcing arrangements. Amelia Schwanke explores whether General Electric (GE) and PwC’s recent agreement has ignited a new trend for outsourcing a business’s tax function

  • Nominations open for Tax Controversy Leaders guide

    February 27, 2017

    The research period for the seventh edition of International Tax Review’s Tax Controversy Leaders guide has begun.

  • Nominations open for Indirect Tax Leaders guide

    February 13, 2017

    The research period for the sixth edition of International Tax Review's Indirect Tax Leaders guide has begun.

  • January 2017

    The Brockman brief: Leadership attributes: developing relationships

    January 25, 2017

    Tax professionals from all areas of the tax sphere need to move outside their comforts zone to grasp the opportunities available and boost skills. Keith Brockman highlights the need for internal and external networking that could offer previously unknown possibilities.

  • M&A considerations for 2017: Don’t let tax derail the deal

    January 25, 2017

    Tax considerations will never make a deal, but they certainly can break a deal. Laurence Field, a senior tax and corporate business partner at national audit, tax and advisory firm Crowe Clark Whitehill, reflects on the M&A tax landscape that evolved through 2016 and looks ahead to assess what businesses need to know if they are planning to get a transaction over the line in 2017.

International Tax Review Profile

RT @BrigitteAlepin: So proud of the new book WINNING THE TAX WARS. Bringing together well-known tax experts, this book presents outstanding…

Dec 7 2017 04:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

REVEALED: The top 10 of ITR's #GlobalTax50 2017 is out now. Find it here: https://t.co/IXiaRrE3vH (subscription or free trial required)

Dec 7 2017 01:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

ITR has opened the submissions period for the European Tax Awards 2018. Full details here: https://t.co/WKBWijhBgt

Dec 6 2017 01:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@aloysrigaut @AuroChardon @ElodieLamer @JeanComte @diego_bxl @bsmithmey @afpfr @pierremoscovici @EU_Taxud @EU2017EE… https://t.co/oS4sDvQtdL

Dec 5 2017 04:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Is this it? https://t.co/O1XhoWQw2F 17 #taxhavens, mostly tiny countries or emerging economies on the #EUblacklist? ❌Swit…

Dec 5 2017 02:25 ·  reply ·  retweet ·  favourite
International Correspondents