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Compliance management

Compliance management archive
  • PE changes increase risk of tax exposure in jurisdictions where a company has no legal entity

    May 04, 2016

    Multinational enterprises (MNEs) are facing new challenges arising from OECD’s developments regarding the determination of a taxable presence in a foreign country where the company operates without a legal entity.

  • Taxing concerns over Brexit: VAT perspective

    April 28, 2016

    With the referendum looming, UK voters are now under pressure to decide whether to remain in the European Union (EU) or leave.

  • Unpicking Belgium’s new voluntary disclosure legislation

    April 27, 2016

    Gertjan Verachtert, attorney at Sansen International Tax Lawyers and member of AIJA, analyses Belgium’s new voluntary disclosure legislation in light of recent developments in information exchange, including the ‘Panama Papers’ leak.

  • Turkey introduces ‘electronic place of business’ concept

    April 25, 2016

    Turkey, as one of the founding members of the OECD and partner of the G20, is in full swing with the adoption of BEPS Project recommendations.

  • EC to force companies to publish offshore data post-Panama

    April 13, 2016

    The European Commission (EC), emboldened by the public outcry at the Panama Papers leak, is refusing to back down on its plans for public country-by-country reporting (CbCR).

  • BEPS: The impact survey

    April 11, 2016

    In May 2015, TP Week surveyed in-house tax professionals and found that 54% of them had been proactively taking steps to prepare for BEPS implementation.

  • Research for World Tax and World Transfer Pricing 2017 has begun

    April 08, 2016

    Everything you need to know about submitting for International Tax Review's World Tax and World Transfer Pricing directories.

  • What taxpayers want from Luxembourg tax reform

    April 08, 2016

    In considering the strategies that Luxembourg should adopt for its tax reform in 2017 and beyond, the following quotation is pertinent: “Things should get accomplished as simply as possible, but not in a simplistic manner… simplicity is the ultimate sophistication…”

  • Philippines updates treaties with France and Germany

    April 06, 2016

    The tax authorities in the Philippines recently issued circulars to clarify and update the country’s tax treaties with France and Germany.

  • HMRC publishes guidance on planning disclosures; compliance burden set to rise

    April 01, 2016

    HMRC, the UK revenue authority, has published a guidance document on the new legal requirements for UK companies to annually publish their tax planning information online.

  • The Brockman brief: The (post-BEPS) tax function of tomorrow

    March 30, 2016

    The evolution of international taxation, driven by the OECD’s BEPS Actions, is eliciting new ways of thinking about the effective management of an internal tax function.

  • Q&A: Rosen Group: Talking tax in turbulent times for the oil sector

    March 30, 2016

    Carolina Graterol, global head of tax and transfer pricing at Rosen Group, based in Switzerland, talks to ITR’s Matthew Gilleard about boardroom expectations and the evolving role of tax across the company’s other functions, outlining how she is coping with continued oil price volatility and explaining why sleepless nights are (hopefully) a thing of the past.

  • Brexit: What would it really mean for tax?

    March 30, 2016

    Tim Sarson, a tax partner at KPMG in the UK, explains why tax professionals should probably ignore much of the noise around ‘Brexit’, at least for the time being. This clears the path for companies to focus on the changes that really matter.

  • Treaty shopping and BEPS Action 6: An Indian perspective

    March 30, 2016

    On October 5 2015, the OECD released its final reports under the base erosion and profit shifting (BEPS) project, which were presented to the G20 finance ministers on October 8 2015. BEPS Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS concerns. Pritin Kumar, Vishal Palwe and Heta Jhaveri of Deloitte provide an update on action to counter treaty abuse, from an Indian perspective.

  • FATCA and CRS: The end of an era

    March 30, 2016

    Sofia Stavridi, a Queen Mary University of London graduate now working in investment management tax services at a Big 4 firm in the UK, provides a refresher on FATCA and CRS, tracking the latest trends in global exchange of information, exploring the latest tax authority tools in this area and identifying what taxpayers can do.

  • State aid and tax – consequences for information sharing

    March 18, 2016

    Some measures in the UK’s 2016 Budget deal with state aid and its application to tax, although only two of them refer directly to state aid.

  • EC suggests ambitious anti-carousel fraud VAT measures

    March 16, 2016

    The European Commission (EC) wants to change the way VAT is collected in the EU to reduce missing trader and carousel fraud, which cost governments tens of billions of euros in lost revenue each year.

  • Stack says US will withdraw CbC information if made public

    March 15, 2016

    The US will not share country-by-country report (CbCR) information with foreign authorities who choose to make the reports public, said deputy assistant secretary at the US Treasury Robert Stack.

  • Chile implements additional tax specifications

    March 14, 2016

    Amendments have been introduced to the 2014 Chilean tax reform package, including an additional obligation that will strengthen Chile’s tax audit tools.

  • NEW GUIDE NOW AVAILABLE - BEPS Is Broader Than Tax: Practical Business Implications of BEPS

    March 12, 2016

    A new guide focusing on base erosion and profit shifting (BEPS) developments - BEPS is Broader Than Tax: Practical Business Implications of BEPS, published in association with EY - is now available online.

  • Depreciation of Mexican peso vs US dollar - income tax considerations

    March 10, 2016

    EY Mexico analyse income tax considerations related to the foreign exchange effect of the Mexican Peso versus the US Dollar, looking at non-monetary assets, deferred taxes and the impact in the effective tax rate under US-GAAP, IFRS or Mexican Financial Reporting Standards.

  • The Cunningham column: China drags its tax system into line

    March 09, 2016

    China has unveiled its plan for how its tax system operates and the different parts of if work together. Taxpayers calling for uniformity and consistency may be about to get their wish, believes Ralph Cunningham.

  • State and local cooperation key to success of Chinese reform

    March 09, 2016

    The Chinese government published the long-awaited “Blueprint for Deepening the Reform of Collection and Administration Systems of State and Local Tax Administrations” on December 24 2015. In this article, Wang Jun, Commissioner of the State Administration of Taxation (SAT) explains how clarifying the roles and responsibilities of state and local tax administrations will help achieve a better tax system and make taxpayers happier.

  • US to finalise CbCR rules by end of June

    March 09, 2016

    The US “fully expects” to have finalised its country-by-country reporting (CbCR) rules by June 30, according to Robert Stack, Treasury deputy assistant secretary for international tax affairs.

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