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June 20, 2018
The UK government may be on a collision course with the British Virgin Islands (BVI) and the Cayman Islands over plans to introduce public registers of beneficial ownership across UK overseas territories.
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June 18, 2018
Amazon and Starbucks won their battle with Seattle City Council to prevent a new tax on big employers coming into effect. But what does this say about the relationship between taxpayers and local government?
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June 15, 2018
The UK’s tax gap has remained steady, but it is tax evasion and an increasing compliance burden that is concerning the tax community.
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June 14, 2018
Wall Street banks are delaying tax restructuring while they wait for the US Congress to present a new tax bill before the 2018 mid-term elections.
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June 12, 2018
Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.
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June 11, 2018
Ireland, Puerto Rico, Singapore and other traditional tax structuring jurisdictions could be set to lose out if Microsoft’s response to Donald Trump’s US tax reform is representative of that of other multinationals.
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May 30, 2018
Facing fresh claims of tax avoidance, McDonald’s has defended its tax structure, telling International Tax Review why it moved its intellectual property (IP) from Luxembourg to the UK.
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May 29, 2018
The US, EU member states and other countries have proposed and/or adopted a limitation rule for the deduction of interest by a corporate taxpayer. Will the OECD try to provide worldwide guidance for interest limitation? Is there an expectation for this guidance in the next several years?
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May 29, 2018
Josh White speaks to Andersen Global Chairman and CEO Mark Vorsatz about the firm’s ambitions and the long shadow cast by its predecessor.
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May 29, 2018
Firms, individuals and companies across the Asia-Pacific region shared prizes at the Asia Tax Awards in Singapore on May 3 2018.
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May 29, 2018
Logan Wort, executive secretary of the African Tax Administration Forum (ATAF), argues that harmful tax practices can be eliminated by addressing this specific component of illicit financial flows.
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May 25, 2018
Canadian engineering company SNC-Lavalin has defended its use of a Mauritian company, telling International Tax Review that it structures its business in a tax-efficient manner that’s compliant with the law.
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May 22, 2018
Although the 2017 US Tax Cuts and Job Act (TCJA) aimed to cut taxes for all Americans, individual US shareholders of controlled foreign corporations (CFCs) living outside the US (expats) are being discriminated against under the repatriation and GILTI tax regimes. Monte Silver of Silver & Co in Israel explains why the likes of Google and Apple are getting a good deal.
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May 21, 2018
New Zealand Finance Minister Grant Robertson refrained from proposing many corporate tax proposals in his 2018 budget, leaving the tough measures against MNEs to the BEPS bill.
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May 17, 2018
Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.
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May 17, 2018
Netflix has told International Tax Review that it is "disappointed" with the EU General Court's ruling in the German state aid case concerning the country of origin principle. The company said the judgment leaves service providers vulnerable to differing tax rules.
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May 15, 2018
Luxembourg’s Court of Appeal has cleared whistleblower Antoine Deltour of stealing PwC documents in the LuxLeaks scandal. Deltour told International Tax Review the ruling sets a strong precedent for tax justice.
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May 14, 2018
Uruguay’s parliament has amended several provisions of the Free Zones Act, impacting tax benefits. Guzmán Ramírez of Bergstein Abogados provides a summary of the main amendments introduced in such an act.
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May 11, 2018
Companies may begin to look elsewhere to invest in research and development after Australia’s Treasurer Scott Morrison said he will be cracking down on the use of R&D tax incentives.
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May 11, 2018
Concern is growing among Sweden’s financial services sector about how the EU Anti-Tax Avoidance Directive (ATAD) will affect financing costs, but a tax director at a Swedish private equity fund warns that these issues also apply to many more industries.
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May 10, 2018
UK proposals to separate tax and audit functions within the Big 4 accounting firms will not make a difference to the market or the way businesses choose their advisers, a tax director at a major fintech company has told International Tax Review.
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May 04, 2018
As the trial nears its end, Coca-Cola is confident of its chances of winning the high-stakes case against the IRS, according to the company’s 10k filing. The IRS is demanding $3.3 billion in back taxes, plus interest.
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May 02, 2018
Germany’s new finance minister seems to have arced in terms of his political progression, starting out as a left-leaning gymnast in the 1980s and evolving into a mainstream politician whose views largely mirror those of his predecessor, Wolfgang Schaeuble.
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April 30, 2018
As the US has tried to ‘level the playing field’ with the Tax Cuts and Jobs Act enacted in December 2017, coupled with additional complexities and subjective interpretations around the world, it is time to reflect upon legal entity simplification.