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Corporate Tax Archive

Month:   Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
  • August 2017

    Trump calls on Congress to address ‘crushing tax burden’

    August 31, 2017

    US President Donald Trump has warned Congress not to disappoint him as they prepare to debate his tax reform plans that he believes offer a “once in a generation” opportunity for change. But the proposals face big hurdles.

  • Vietnam’s tax reforms spell headaches for business

    August 31, 2017

    Vietnam plans to hike its VAT rate for the first time since the tax was introduced, bring in thin capitalisation rules and introduce a sugar tax. The changes will require a number of actions by businesses and some may also suffer long-term consequences.

  • Switzerland accused of spying on German tax authorities

    August 25, 2017

    According to German media, members of the Swiss intelligence agency are being investigated for spying on the German tax authorities. One whistle-blower is not in the least bit surprised, International Tax Review has learned.

  • Australia left behind as MNEs chase competitive tax regimes

    August 24, 2017

    Facebook and Microsoft have been forced to change their operating structures in Australia to avoid being caught by tough tax avoidance laws, but could simply amending tax rates and incentivising R&D investment change corporate behaviours voluntarily?

  • 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.

  • UK Criminal Finance Act imposes corporate tax evasion controls

    August 23, 2017

    All companies operating in the UK and abroad could be liable to criminal penalties if they or their associates are found to be facilitating tax evasion. Dominic Stuttaford, head of tax at Norton Rose Fulbright for the EMEA region, highlights the impact of the new Criminal Finance Act and what companies need to being doing now to ensure compliance.

  • Bringing tax accounting into the 21st century

    August 23, 2017

    Richard Murphy, professor of practice in international political economy at City, University of London, argues that we do not need multinational tax returns to be made public, but better accounting is vital.

  • Meet the young tax professionals of the year

    August 23, 2017

    Since 2010, the Young Tax Professional of the Year competition has been open to young students around the world. Joe Stanley-Smith caught up with the first and second prize winners, Karl Frenzel and Tetiana Polonska, to hear their views on the competition, university education today and how it feels to graduate into such a rapidly changing tax market.

  • 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.

  • TaxCOOP: A vision for inclusivity in global tax governance

    August 23, 2017

    The four founders of TaxCOOP, Brigitte Alepin, Allison Christians, Lyne Latulippe, and Louise Otis introduce their forum for developing good tax policy.

  • EU holding company structure in treaty shopping cases

    August 23, 2017

    The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giovannelli e Associati looks at how these structures can still work if there are sound organisational reasons in the MNE structure.

  • France takes on digital corporations with EU tax harmonisation plans

    August 23, 2017

    The tax payments of Airbnb, Google, Facebook and Amazon have prompted the French finance minister to push, together with Germany, for the EU harmonisation of corporate tax rates. But will this solve the ‘paying a fair share’ argument, or does the problem lie with domestic PE rules?

  • Salman Shaheen discusses tax and philanthropy on TalkRADIO

    August 21, 2017

    Salman Shaheen, managing editor of International Tax Review, speaks to TalkRADIO’s Julia Hartley-Brewer about whether the taxes paid by big multinationals matter when their founders are donating vast sums to charity.

  • Will tax avoidance schemes come to an end?

    August 18, 2017

    Following Chevron’s settlement with the Australian Tax Office (ATO) over its transfer pricing dispute, are governments and the OECD-led global initiatives now taking the appropriate actions to tackle tax avoidance once and for all?

  • Diageo falls victim to France’s tougher tax stance

    August 16, 2017

    A tax battle with Google is clearly not enough for the French tax authority. Now it is engaging British drinks giant Diageo as it tries to shut down the tax advantages of multinationals.

  • Latvian tax reform raises concerns with businesses

    August 09, 2017

    Latvia aims to increase its overall competitiveness and boost its economy by introducing corporate tax on distributed profits, in order to encourage reinvestment of the earnings retained in companies, but companies remain sceptical.

  • 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.

  • Q&A: Maltese Finance Minister Edward Scicluna surveys a changing EU tax landscape

    August 07, 2017

    Malta’s Finance Minister Edward Scicluna talks to Anjana Haines about the country’s achievements and his hopes for the future, EU taxation and international tax initiatives.

  • EU tells Belgium and France to abolish tax exemptions for ports

    August 02, 2017

    The European Commission (EC) has made the next move in a long-running state aid dispute over corporate tax exemptions for ports, by telling France and Belgium to abolish the exemptions in order to align their tax regimes with EU law.

  • Belgium ‘compensates’ MNEs as it revises tax rules

    August 01, 2017

    Belgium is reinforcing the so-called ‘race to the bottom’ on corporate tax rates with its latest decision to lower the headline rate, but multinationals could face bigger problems as they lose beneficial tax deductions.

International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Correspondents