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Corporate Tax Archive

  • October 2017

    Electricity auctions in Mexico – relevant tax considerations for investors

    October 30, 2017

    When evaluating energy projects in Mexico it is common for companies focused on commercial and business matters to persevere without analysing the tax and legal considerations. These pose risks to the project, company and its shareholders' internal rates of return.

  • Survey: Do you know the best tax transactional and tax planning firms?

    October 30, 2017

    There are many tax practitioners willing to offer you advice on your next merger, acquisition or other deal, but how do you know which firm to choose?

  • South Africa stalls on tax hikes to deal with political ‘hot potato’

    October 27, 2017

    Despite the widespread perception of tax increases being inevitable, Finance Minister Malusi Gigaba avoided presenting any such changes in his mid-term budget.

  • UK under investigation for rules enabling profit shifting

    October 27, 2017

    The European Commission (EC) has opened a state aid investigation into the UK’s tax laws, which it says exempt multinationals with certain types of subsidiaries in tax havens from controlled foreign company (CFC) rules.

  • Harmful tax incentives critically curtailed: BEPS Action 5 in action

    October 26, 2017

    BEPS Action 5 – Countering harmful tax practices more effectively by taking into account transparency and substance is one of the four BEPS minimum standards. To date, 102 jurisdictions have committed to its implementation, and 2017 is a decisive year in translating that commitment into action. Achim Pross, Kevin Shoom and Melissa Dejong of the OECD, discuss the first results of the work under BEPS Action 5, and its significance in achieving the goals of the BEPS project.

  • The EU’s misguided tax war on US companies

    October 26, 2017

    The European Union has released another state aid decision that targets a US multinational corporation. Joe Kennedy, senior fellow at the US Information Technology and Innovation Foundation who specialises in tax and regulatory policy, examines the global damage the EU’s actions could cause.

  • Panama Papers committee calls for minimum EU tax rate

    October 25, 2017

    The final draft report of the European Parliament’s Panama Papers Committee of Inquiry (the PANA committee) calls for the EU to implement a minimum tax rate across its member states. This proposal is a part of package of reforms that could have major implications for EU tax policy.

  • World Tax 2018 released

    October 23, 2017

    After six months of research and contacting thousands of firms around the world, International Tax Review is pleased to present World Tax 2018, which can be viewed at http://www.itrworldtax.com.

  • Africa rapidly broadening tax base

    October 20, 2017

    A new report by the OECD documents a strong increase in the average tax-to-GDP ratio of 16 African countries, but shows that tax revenue potential has much room to accelerate further.

  • Austria’s next coalition spells tax cuts

    October 18, 2017

    Sebastian Kurz is poised to become the first conservative Austrian chancellor in more than a decade and his claim on power puts tax cuts on the agenda.

  • Hong Kong to encourage innovation among MNEs with two-tier tax plan

    October 16, 2017

    Hong Kong’s Chief Executive Carrie Lam has revealed the details of the two-tier profits tax system, as well as research and development (R&D) incentives, but big companies will gain little benefit.

  • Mexico announces first special economic zones

    October 11, 2017

    President Peña Nieto signed three decrees on September 29 2017 in order to create and delimit Mexico’s first special economic zones (SEZs), which are meant to attract investment in underdeveloped areas of the southern states of the country by granting major tax holidays and special customs regimes to persons authorised to operate therein.

  • Key Features of Ireland’s 2018 budget

    October 10, 2017

    The Irish Minister for Finance has delivered his budget speech. John Gulliver, Maura Dineen, Niamh Keogh and Eilis Griffin of Mason Hayes & Curran note the highlights.

  • What should businesses do with their taxes in Catalonia?

    October 06, 2017

    The Catalonia region of Spain has been plunged into chaos with police violence, riots and strikes following an independence referendum declared illegitimate by the Spanish government on October 1. How should businesses react?

  • EC loses patience with Irish stalling over €13 billion Apple state aid reclaim

    October 05, 2017

    The European Commission is taking Ireland to court as the country still hasn’t reclaimed the €13 billion ($15.2 billion) state aid from Apple more than a year after the company’s tax treatment was deemed illegal.

  • Amazon slapped with €250 million bill for illegal state aid

    October 04, 2017

    Luxembourg will have to reclaim €250 million ($294 million), plus interest, from Amazon for “undue tax benefits” after the European Commission announced its state aid decision in the case. But the amount is surprisingly small and many say the decision doesn’t tackle the real issue.

  • Does Jersey’s 2018 budget spell the end of a tax haven?

    October 04, 2017

    Around 30 foreign-owned companies will be affected by plans announced in Jersey’s 2018 budget to raise taxes on the island’s biggest retailers and redefine the term “financial services company” to increase revenues.

  • Recent tax and transfer pricing developments in Greece

    October 03, 2017

    Eftichia Piligou and Vasiliki Athanasaki of Deloitte Greece discuss the major tax and transfer pricing developments taking place in Greece.

  • World Tax showcases the world’s top tax firms

    October 02, 2017

    International Tax Review and TP Week are proud to present World Tax 2018 and World Transfer Pricing 2018, the comprehensive guides to the leading tax advisory practices, including law and accountancy firms, around the world. Joe Stanley-Smith, World Tax editor, introduces the guides.

  • Challenging asymmetric data, leveraging public data

    October 02, 2017

    The OECD has continued to evaluate and work on refining its transfer pricing guidelines regarding several BEPS initiatives, write David Jarczyk and John Wiora of ktMINE.

  • Austria’s Hans Jörg Schelling eyes EU digital tax rules

    October 02, 2017

    Austrian Federal Minister of Finance Hans Jörg Schelling has not held back on his views of how to tax multinational corporations so they pay their fair share. He talks to Anjana Haines about what he has planned over the coming year.

  • Americas Tax Awards 2017

    October 02, 2017

    International Tax Review honoured the best firms across the Americas at a ceremony in New York on September 14 2017.

  • Mexico’s mandatory disclosure rule

    October 02, 2017

    Jorge Correa and Gerardo Farías of Creel, García-Cuéllar, Aiza y Enríquez discuss the proposal to amend the mandatory disclosure rule included in Mexico’s 2018 budget.

  • Aggregation v consolidation: Getting CCCTB’s accounting right

    October 02, 2017

    With the CCCTB back on the EU agenda, Richard Murphy, professor of practice in international political economy at City, University of London, argues it does not represent true consolidation and could fail in its objectives.

  • Argentina looks to tackle inflation by revaluing assets

    October 02, 2017

    Florencia Fernández Sabella of Laiún, Fernández Sabella & Smudt examines a bill in Argentina that allows taxpayers the choice to value certain fixed assets, including intangibles, at market value by paying a one-time tax.

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… https://t.co/48mDSreSYY

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

Is an intergovernmental tax body a good idea? #tax #taxjustice https://t.co/PF91Eu3784

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… https://t.co/96y84YUjJt

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