-
April 25, 2018
Austria plans to implement CFC rules for the first time to align with the EU’s Anti-Tax Avoidance Directive (ATAD) that enters into force on January 1 2019. But companies may have to swiftly dispose of their holding structures to avoid a higher tax burden.
-
April 23, 2018
The EU Commission’s proposal for a 'significant digital presence' tax is a bold attempt to ring-fence the digital economy, despite the views of some OECD members that this approach is inappropriate.
-
April 13, 2018
In recent years, Mexican government agencies, including the Mexican Banking and Securities Commission (CNBV) and the National Retirement Savings System Commission (CONSAR) have implemented regulatory changes with the intent of allowing investors in general and specialised retirement fund investment companies in particular, to better diversify their holdings while at the same time providing the private sector with additional fundraising alternatives.
-
April 13, 2018
Equity International and Goldman Sachs Group are investing more than $300 million in Argentine real estate, following President Mauricio Macri’s overhaul of the country’s tax and economic strategy.
-
April 12, 2018
UK revenue authority HMRC has launched a consultation looking at how to tackle tax avoidance. This consultation proposes using targeted measures to ensure the suspects in such cases pay back the disputed tax even before the enquiry reaches a conclusion.
-
April 10, 2018
Multinational enterprises (MNEs) must stay on their toes to deal with numerous changes in Singapore’s tax and transfer pricing regulatory framework enacted in the last year, as well as those still to come.
-
April 09, 2018
The UK government is considering changes to the UK audit market in light of the Big 4’s dominance. At the end of March, Grant Thornton opted not to bid against the Big 4 for auditing contracts of FTSE 350 companies, heightening calls for a shake-up.
-
April 06, 2018
Multinationals indirectly investing into China should examine their restructuring options to take advantage of China’s beneficial ownership tax treaty rules that could cut withholding tax rates on dividends, royalties and interest.
-
April 05, 2018
Taxing corporate income generated through the use of robots may be a popular idea, but the difficulty of drawing a link between the use of artificial intelligence (AI) and corporate income could create a new avenue for tax avoidance and hold back innovation.
-
April 04, 2018
Mike Bernard, former Microsoft tax counsel, talks to ITR about his experience at Microsoft, how the tax department functioned, and how he will help MNEs use data to be audit-ready in his new role at Vertex.
-
March 28, 2018
The OECD is seeking a global consensus to tax online companies like Facebook, Google, Microsoft and Amazon, but the European Commission (EC) wants a quick fix while negotiations for a global plan take place. How do these digital tax plans compare?
-
March 26, 2018
The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.
-
March 23, 2018
The European Commission (EC) is determined that tech companies like Facebook and Google don’t get a free ride, but its proposed digital tax plan could create tax risks for both governments and companies.
-
March 21, 2018
The OECD plans to achieve an international consensus by 2020 on taxing the digital economy, but this ambitious timeline is unrealistic, say experts. The OECD’s David Bradbury defends the organisation’s approach in an exclusive conversation with International Tax Review.
-
March 21, 2018
As the United Kingdom hastily prepares for its planned exit from the EU, thereby leaving EU27 Member States (EU27), interesting trends are starting to develop for this change.
-
March 21, 2018
International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.
-
March 21, 2018
The US Internal Revenue Service (IRS) is, in many ways, typical of tax authorities around the world – it’s not as well-resourced as it once was. It is being asked to do more with less, and it is turning to data analytics to help it better identify where it should focus its attention.
-
March 21, 2018
Doug O’Donnell, head of the large business and international (LB&I) department in the IRS, speaks to Joe Stanley-Smith about how he runs his large business and international department in the rapidly changing arenas of US and international tax.
-
March 21, 2018
Joe Stanley-Smith sits down with Tom Brandt, chief risk officer at the IRS, to discuss managing budget cuts, tax reform and the growing threat of cybersecurity.
-
March 20, 2018
The EU’s Economic and Financial Affairs (ECOFIN) Council has unanimously agreed on tax avoidance disclosure rules for intermediaries. For those selling tax avoidance schemes, the move is a game-changer. Both in-house and private practice tax advisers could be caught out by the rules.
-
March 19, 2018
ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.
-
March 16, 2018
The rise of robotics promises to turn the world of work upside down and corporate tax may have to be raised to make up for the shortfall. This could force the ‘race to the bottom’ into reverse.
-
March 13, 2018
The nominations for the 2018 ITR Asia Tax Awards have been announced.
-
March 09, 2018
The OECD has released new rules requiring lawyers, financial advisers, accountants, banks and other service providers to let tax authorities know about any schemes that help clients avoid reporting under the common reporting standard (CRS).