Copying and distributing are prohibited without permission of the publisher

Corporate Tax Archive

Month:   Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
  • April 2018

    How the ATAD is pushing Austrian business to restructure

    April 25, 2018

    Austria plans to implement CFC rules for the first time to align with the EU’s Anti-Tax Avoidance Directive (ATAD) that enters into force on January 1 2019. But companies may have to swiftly dispose of their holding structures to avoid a higher tax burden.

  • Taxing the digital economy: EU Commission Directive proposal for a significant digital presence tax

    April 23, 2018

    The EU Commission’s proposal for a 'significant digital presence' tax is a bold attempt to ring-fence the digital economy, despite the views of some OECD members that this approach is inappropriate.

  • Raising capital from Mexican pension funds

    April 13, 2018

    In recent years, Mexican government agencies, including the Mexican Banking and Securities Commission (CNBV) and the National Retirement Savings System Commission (CONSAR) have implemented regulatory changes with the intent of allowing investors in general and specialised retirement fund investment companies in particular, to better diversify their holdings while at the same time providing the private sector with additional fundraising alternatives.

  • Goldman Sachs invests in Argentina after Macri’s tax reform

    April 13, 2018

    Equity International and Goldman Sachs Group are investing more than $300 million in Argentine real estate, following President Mauricio Macri’s overhaul of the country’s tax and economic strategy.

  • HMRC could extend its ‘shoot first’ APN regime

    April 12, 2018

    UK revenue authority HMRC has launched a consultation looking at how to tackle tax avoidance. This consultation proposes using targeted measures to ensure the suspects in such cases pay back the disputed tax even before the enquiry reaches a conclusion.

  • Singapore transfer pricing regulations: Prepare for synchronisation with global best practices

    April 10, 2018

    Multinational enterprises (MNEs) must stay on their toes to deal with numerous changes in Singapore’s tax and transfer pricing regulatory framework enacted in the last year, as well as those still to come.

  • Is the UK about to turn against the Big 4?

    April 09, 2018

    The UK government is considering changes to the UK audit market in light of the Big 4’s dominance. At the end of March, Grant Thornton opted not to bid against the Big 4 for auditing contracts of FTSE 350 companies, heightening calls for a shake-up.

  • MNEs should restructure to enjoy China’s beneficial ownership tax treaty rules

    April 06, 2018

    Multinationals indirectly investing into China should examine their restructuring options to take advantage of China’s beneficial ownership tax treaty rules that could cut withholding tax rates on dividends, royalties and interest.

  • The case against the robot tax

    April 05, 2018

    Taxing corporate income generated through the use of robots may be a popular idea, but the difficulty of drawing a link between the use of artificial intelligence (AI) and corporate income could create a new avenue for tax avoidance and hold back innovation.

  • Q&A: Ex-Microsoft tax adviser Mike Bernard on data and the digital economy

    April 04, 2018

    Mike Bernard, former Microsoft tax counsel, talks to ITR about his experience at Microsoft, how the tax department functioned, and how he will help MNEs use data to be audit-ready in his new role at Vertex.

International Tax Review Profile

RT @YouGov: With the government restating its commitment to leaving the EU's custom union, YouGov data earlier this year found that half of…

Apr 24 2018 12:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

AEOI affecting individuals and its effect on banking secrecy rules: Since the beginning of the 20th century, bankin…

Apr 24 2018 11:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Is an intergovernmental tax body a good idea? #tax #taxjustice

Apr 24 2018 08:47 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@VidyaKauri Hi Vidya, this is Joe. Sending you a DM.

Apr 23 2018 09:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A guide through Switzerland’s revised VAT Act. The long-awaited partial revision of the Swiss VAT Act was finally p…

Apr 23 2018 07:00 ·  reply ·  retweet ·  favourite
International Correspondents