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Corporate Tax Archive

  • December 2018

    Brazil’s proposal to define the ‘export of services’

    December 19, 2018

    Brazil’s Federal Revenue Services (FRS) issued a Normative Opinion to define the “export of services” for tax exemption purposes.

  • Tax chiefs pleased that Netherlands will publish tax rulings

    December 19, 2018

    Heads of tax at multinational companies have welcomed the Dutch government’s announcement that it will publish anonymised summaries of all its tax rulings from July 2019.

  • Tax directors slam French DST deadline as ‘impossible’

    December 14, 2018

    France says it will introduce its digital service tax (DST) in January 1 2019 after scrapping an earlier statement to wait until March 2019 for an EU-wide approach.

  • KPMG South Africa looks to rebuild trust with clients

    December 12, 2018

    KPMG South Africa plans to restore its reputation with a new leader following the scandal over its role in auditing the Gupta-owned businesses, but rival firms are already poaching their clients who no longer trust the firm.

  • DAC 6 reporting requirements pose numerous compliance problems

    December 12, 2018

    The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.

  • Peer company ETRs: Benchmarking complexity

    December 12, 2018

    The effective tax rate (ETR) of a peer company may be intuitively thought of as an industry benchmark. This benchmark could traditionally be useful to investors, boards of directors, CFOs and tax departments of multinationals and CFOs. But times are changing.

  • Tax and HR departments must collaborate to avoid costly IR35 non-compliance

    December 12, 2018

    Corporate tax functions must work closely with HR departments immediately to ensure their businesses are ready to comply with the UK’s IR35 legislation, governing payroll taxes and employee contracts, by April 2020.

  • Digital tax ball ‘back in the OECD court’

    December 06, 2018

    Member states have killed off the EU’s digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.

  • Global Tax 20 2018

    December 05, 2018

    International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.

  • Banks and governments look to blockchain to cut costs and tax fraud

    December 05, 2018

    Blockchain is becoming a likely option for businesses to meet their tax obligations as banks and governments take action to implement the digital ledger technology to cut costs and curb tax fraud.

  • Businesses brace for controversial Polish mandatory disclosure rules

    December 03, 2018

    Tax heads and advisors are in the dark about how Poland’s mandatory disclosure rules (MDR) will work. Poland’s measures go beyond the EU Directive and could set a standard among EU nations implementing MDR.

  • Evolution and adaptation with Kering Group

    December 03, 2018

    Kering’s Group Tax Director Sophie Maddaloni explains how the group’s corporate structure has enabled it to transform from a timber and construction specialist, to a distribution business, to the luxury goods group it is today.

International Correspondents