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Corporate Tax

Corporate Tax archive
  • Independent review of Ireland's corporate tax code

    September 22, 2017

    An independent review of Ireland’s corporate tax regime highlighted some important considerations. John Gulliver and Niamh Keogh discuss the key points.

  • Swedish budget offers tax cuts ahead of elections

    September 22, 2017

    The Swedish government has announced almost SEK 6 billion ($750 million) in tax cuts in its 2018 budget, but businesses are unlikely to benefit as they take on tough corporate tax changes and the aviation industry prepares for a new tax.

  • Tight New Zealand election could mean new taxes for multinationals

    September 22, 2017

    New Zealand is gearing up for the most closely-fought election in its recent history, with tax policies such as a diverted profits tax (DPT) at stake when the country goes to the polls this Saturday, September 23.

  • Sugar taxes forcing soft drinks giants to change, but they could be the ultimate winners

    September 20, 2017

    Soft drinks companies such as Coca-Cola are changing the way they invest due to the introduction of sugar taxes around the world. They claim that the taxes are doing more harm than good to each country’s economy and its citizens.

  • Will EU member states bring in a turnover tax on digital multinationals?

    September 20, 2017

    Ten EU member states agreed that large digital multinational such as Google, Amazon, Apple and Facebook will have to pay their ‘fair share of tax’. However, a lack of consensus around the core proposal for an equalisation tax remains.

  • No substantial tax reforms in Mexico’s 2018 proposed economic plan is not necessarily good news

    September 18, 2017

    The Mexican Secretary of Treasury submitted the 2018 economic plan (Paquete Económico) to Congress on September 8 2017 for its approval.

  • Germany’s Merkel eyes tax reform as she sets her sights on fourth term in power

    September 18, 2017

    Despite opposition from ministers within her own party over certain policies, Chancellor Angela Merkel looks set to win a fourth term in government. This means tax reform in Germany and the EU.

  • Americas Tax Awards 2017 winners announced

    September 15, 2017

    The top tax and transfer pricing experts from across the Americas congregated at the Pierre Hotel, New York, on September 14 to honour the very best firms and individuals across a host of categories. Check out the winners here.

  • ECOFIN to consider virtual PE rules to tax digital MNEs

    September 13, 2017

    Multinational technology giants like Google, Amazon, Apple, Microsoft and Facebook could face higher tax bills under EU plans to introduce virtual permanent establishment rules. However, such rules could be difficult for governments to administer.

  • Switzerland’s new corporate tax reform proposals likely to succeed

    September 08, 2017

    The Swiss Federal Council has released its new corporate tax reform proposals that resolve many of the issues raised in its earlier failed attempt. However, companies and entrepreneurs will be the ones paying for the changes this time.

  • Can an appropriate capital structure mitigate tax issues concerning Mexican currency fluctuations?

    September 07, 2017

    A floating exchange rate system and the lack of a functional currency election for tax purposes has made the volatility of the Mexican peso one of the main discussions that international investors need to have before deciding on their capital structure to close a deal in Mexico.

  • BRICS support digitisation to curtail tax evasion

    September 06, 2017

    The leaders of Brazil, Russia, India, China and South Africa (BRICS) reaffirmed their commitment to achieving a “fair and modern global tax system” that includes a deeper cooperation between the nations and on the OECD BEPS project. Digital enhancements will play a large part in their efforts to achieve this.

  • Panama Papers committee members call for permanent EU tax investigation committee

    September 06, 2017

    As the mandate of the European Parliament's committee investigating the Panama Papers scandal draws to a close, some committee members are calling for the EU to adopt a more permanent solution to deal with infringements, comparable to the one of the US permanent subcommittee on investigations.

  • French 2018 budget targets tax competitive measures

    September 04, 2017

    French Finance Minister Bruno Le Maire has announced some of the tax cuts and other incentives that will be included in the upcoming 2018 budget statement to help the country compete with its neighbours.

  • 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.

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International Tax Review Profile

Switzerland has launched its consultation to overhaul its withholding tax ordinance with effect from 2020

Sep 21 2017 11:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

ITR's Women in Tax Leaders guide 2017 is online now! Check if you made the list here: @WomenInTax @womentaxjustice

Sep 21 2017 09:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The EC has today announced its agenda to tax digital companies more after the latest ECOFIN meeting outcomes

Sep 21 2017 09:35 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Philippine Senate committee OKs tax reform bill; Will introduce #sugartax. What now for CocaCola's investment plans?

Sep 21 2017 08:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Shocking that Cairn Energy has to wait until August 2018 for its final hearing on the India tax dispute via @FT

Sep 21 2017 08:38 ·  reply ·  retweet ·  favourite
International Correspondents