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Corporate Tax

Corporate Tax archive
  • IKEA Handel og Eiendom loses Supreme Court of Norway tax case

    October 26, 2016

    IKEA has lost an important tax battle that could have implications for other multinationals deducting interest on inter-company debt.

  • Investors and BEPS: A precarious balance

    October 26, 2016

    The OECD BEPS Actions will result in a higher effective tax rate (ETR) and cash tax liability for most multinationals, whereas investors will continue to strive for lower ETRs and cash tax liabilities in the companies they consider for investment. Keith Brockman looks at where the balance should be in this equation, and who should be the master negotiator.

  • Modernising MAP – BEPS Action 14 to improve dispute resolution

    October 26, 2016

    Following approval by all members of the BEPS inclusive framework, the OECD publically released the substance and process for the peer review of BEPS Action 14 on October 20 2016.

  • E-commerce: The global shift in taxation

    October 26, 2016

    Distance-selling regimes that impose a sales tax on digital goods and services are spreading across the globe. Joe Stanley-Smith looks at how these changes are being shepherded by the OECD.

  • Q&A: Brazil’s troubled retail sector

    October 26, 2016

    Brazil’s retail sector is shrinking, but governments want more revenue, so where does that leave businesses? The tax chief at international fashion retail company C&A talks to Amelia Schwanke about the changes taking place in the notoriously complicated tax jurisdiction.

  • Nigeria’s insurance industry: An unfair tax burden

    October 26, 2016

    The insurance industry in Nigeria is fighting to reduce an unfair and overburdening tax liability. Adebayo-Begun Oluwatomisin, senior adviser at KPMG Nigeria highlights the big issues affecting the sector, from what is being done to address these challenges, to which other countries provide good structures that support their businesses.

  • Video: The tax function of tomorrow

    October 25, 2016

    Utilising technology has become a vital aspect of any businesses tax function, but without international standardised regulations corporations face uncertainty.

  • Ireland’s 2016 Finance Bill: Impact on real estate transactions

    October 24, 2016

    Ireland’s ongoing process of budget reform has ensured the timely publishing of the Finance Bill 2016 (the bill), which includes noteworthy tax developments for international investors in real estate transactions.

  • Build, buy or outsource: Managing withholding tax reclamation

    October 19, 2016

    Some investors and advisers still believe that the global withholding tax reclamation process is so complex and labour-intensive that it outweighs the advantages, but this is simply not true. Bill Salva, global business development manager at Goal Group looks at the options for reclaiming withholding tax.

  • European Commission state aid investigations: A timeline of events

    October 17, 2016

    International Tax Review looks at the European Commission's latest developments and where it all started for some of the biggest investigations on tax rulings between EU member states and MNES.

  • Ireland’s corporate tax code can only get better, says finance minister

    October 14, 2016

    Irish Finance Minister Michael Noonan has promised that the country’s corporate tax system will remain reliable over the coming year, attracting more foreign investment, but some changes will be made.

  • Video: Tax reform and the US election

    October 11, 2016

    The US’s 2016 election has dredged up underlying issues in international taxation for US companies, but what areas of the nation's tax system will the new President focus on, and what should businesses expect to change?

  • The top US tax controversies in 2016

    October 07, 2016

    There have been a number of significant developments in the area of US tax controversies during 2016. Fenwick & West highlight some of the top US tax cases from this year, including several large § 482 transfer pricing cases that could provide helpful insight for taxpayers who may be facing similar significant transfer pricing adjustments.

  • UK finance chief hints at long-term plan on economy

    October 03, 2016

    The way tax policy is made in the UK needs to be reformed, say business organisations, but the UK’s Chancellor of the Exchequer Philip Hammond will not unveil his plans until the Autumn Statement next month.

  • Americas Tax and Transfer Pricing Awards 2016

    October 03, 2016

    McDermott Will & Emery, the winner of the Americas Tax Firm of the Year, has shown the greatest strength in depth on both continents. The firm was honoured at the Americas Tax Awards in New York on September 15 2016. Deloitte were honoured as Transfer Pricing Firm of the Year.

  • Multinationals and the EC engulfed in state aid disputes

    October 03, 2016

    The European Commission’s long-awaited state aid decision on tax rulings issued by Ireland to US-multinational Apple has created a political typhoon. It has invited an unprecedented response from all involved parties, with some hailing the decision as a victory and others criticising the tax charge as excessive or even unwarranted. Anjana Haines and Amelia Schwanke report on the recent developments.

  • Apple Q&A: Kennedy condemns Commmision’s decision

    October 03, 2016

    The result of the European Commission’s investigation into Apple’s tax affairs has ruffled feathers on both sides of the Atlantic. Caroline Byrne sits down with Joe Kennedy to get a US perspective.

  • The driving force of Margrethe Vestager

    October 03, 2016

    Margrethe Vestager is known for taking items out of her friends’ shopping baskets if she feels they are making the wrong decision. The EU Competition Commissioner is not short of opinions when it comes to the world’s most powerful companies either – routinely provoking disagreements with major corporations since becoming commissioner in 2014. Lena Angvik takes a look at the lady behind the state aid investigations.

  • The great US tax debate: Will the next president embrace reform?

    October 03, 2016

    In a few weeks, the US will have a new president who may lead the way in passing tax reform proposals into law. But will change come quickly enough, and what should corporations expect? Amelia Schwanke provides an overview of the state of play and what is yet to come.

  • US Presidential debate: More questions than answers

    September 27, 2016

    As businesses look to the presidential candidates for an indication of how tax policy may evolve under their leadership, many companies were left disappointed after the first Presidential debate provided limited detailed discussions.

  • Draft guidance on Northern Ireland’s corporate tax regime published

    September 26, 2016

    The UK’s tax authority has published draft guidance on Northern Ireland’s corporate tax regime, outlining how Northern Irish corporate tax legislation will affect businesses when the jurisdiction gains powers to set its own low corporate tax rate and compete with the Republic of Ireland.

  • Tax havens: The Brazilian listing procedure and the recent list adjustment

    September 26, 2016

    Jurisdictions with nil, low, favourable and benefitted tax rules have played an important role in shaping today’s globalised environment, providing efficient structures and even permitting abusive and shamed transactions. To face this scenario, countries have imposed burdensome taxation for transactions involving tax havens, among other initiatives.

  • VIDEO: Trump’s controversial 15% corporate tax to apply to ‘pass-throughs’

    September 23, 2016

    Stephen Moore, economic adviser to US presidential candidate Donald Trump, discusses plans to reduce US business tax, tackle corporate inversions, renegotiate NAFTA, and deal with China. Moore also addresses a topic that has dominated headlines all week in America: Trump’s plan to apply the lower corporate tax rate to ‘pass through’ businesses.

  • Politicians and EU officials named in Bahamas leak of offshore assets

    September 22, 2016

    Officials, politicians, lawyers and a number of big players in countries worldwide have been named in a collection of 1.3 million files leaked from the Bahamas’ corporate registry.

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International Tax Review Profile

RT @CanRevAgency: The CRA is cracking down on offshore tax evasion and international tax avoidance.

Oct 27 2016 06:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Is Brussel's plan for an EU-wide corporate tax system misguided or an idea whose time has come? #taxmatters

Oct 27 2016 06:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#IKEA Handel og Eiendo loses Supreme Court of Norway tax case in ruling that could affect multinationals deducting…

Oct 27 2016 06:31 ·  reply ·  retweet ·  favourite
International Tax Review Profile

South Africa postpones carbon tax again to 2017 and says it is consulting on a #sugartax #MTBPS2016

Oct 26 2016 01:25 ·  reply ·  retweet ·  favourite
International Tax Review Profile

South Africa plans to raise an additional $3 million through tax measure over the next two years #MTBPS2016

Oct 26 2016 01:24 ·  reply ·  retweet ·  favourite
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