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Corporate Tax

Corporate Tax archive
  • International taxation not business as usual under tax reform

    November 20, 2017

    The US Congress is inching closer to the largest tax reform package since 1986 and the House just approved its $1.5 trillion plan, and the Senate is still working the kinks out of its proposal. The race to get legislation to the president’s desk by the end of the year is on.

  • Big 4 come under scrutiny over tax havens

    November 17, 2017

    The Big 4 have been slammed by a new report on tax havens, as the international debate following the release of the Paradise Papers widens and the EU presses for action against tax advisers.

  • UK budget – will it be a whimper or a bang?

    November 15, 2017

    Ahead of next week’s UK budget, beleaguered British Chancellor Philip Hammond is said to be considering a major VAT overhaul, and other tax measures targeting large online businesses like Amazon and Uber. But he could be cautious to avoid controversy and potentially keep his job.

  • Initial discussions on tax reform in Brazil commence

    November 15, 2017

    The first discussions relating to the most recent tax reform bill, which was submitted to the National Congress, have started in Brazil.

  • Indian Supreme Court tax ruling on PE creation calms concerns

    November 13, 2017

    India’s Supreme Court has reinforced its decision in the Formula One permanent establishment (PE) tax dispute and further clarified the application of service and agency PE rules in a recent case.

  • Big corporations pay more to fill hole in French government finances

    November 10, 2017

    Despite the aims of the new government, France is set to adopt a one-time tax hike on the profits of large companies to help cover the repayments of billions of euros lost from a dividends tax found to be unconstitutional.

  • Transparency now: Paradise Papers spark demands for public registers in tax havens

    November 08, 2017

    The release of the Paradise Papers has reignited the debate about tax avoidance in UK overseas territories and crown dependencies, with politicians calling for public beneficial ownership registers to be extended to such jurisdictions.

  • Risks and rewards: Belgium embarks upon corporate tax reform

    November 06, 2017

    The Belgian government has reached an agreement on its corporate tax reforms. This shake-up has major implications for business.

  • Asia Tax Awards 2018: Enter now

    November 06, 2017

    Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now to compete for the Asia Tax Awards 2018.

  • US tax reform bill: Place your bets

    November 03, 2017

    The release of the US tax reform bill has finally confirmed the government’s tax plans, but questions remain over which proposals will stick and when they will be enacted. How have the odds for tax reform changed?

  • Macri's victory spells tax cuts in Argentina

    November 03, 2017

    Following a sweeping victory in Argentina’s mid-term election, President Mauricio Macri is now building momentum for tax reform. Tax cuts are intended to reward companies for reinvesting their profits into the country in support of Macri’s far-reaching agenda to reverse Argentina’s economic fortunes.

  • Unilateral action on a digital tax framework poses global risk

    November 02, 2017

    The European Commission and OECD are gathering views on how digital companies should be taxed to ensure they pay their fair share, but the lack of agreement among international players could create major problems.

  • UK claims tax gap has shrunk, but figures tell another story

    November 01, 2017

    The UK government claims that its tax gap has shrunk, but the real term amounts show that it has actually grown. Can HMRC’s data be relied upon?

  • Electricity auctions in Mexico – relevant tax considerations for investors

    October 30, 2017

    When evaluating energy projects in Mexico it is common for companies focused on commercial and business matters to persevere without analysing the tax and legal considerations. These pose risks to the project, company and its shareholders' internal rates of return.

  • Survey: Do you know the best tax transactional and tax planning firms?

    October 30, 2017

    There are many tax practitioners willing to offer you advice on your next merger, acquisition or other deal, but how do you know which firm to choose?

  • South Africa stalls on tax hikes to deal with political ‘hot potato’

    October 27, 2017

    Despite the widespread perception of tax increases being inevitable, Finance Minister Malusi Gigaba avoided presenting any such changes in his mid-term budget.

  • UK under investigation for rules enabling profit shifting

    October 27, 2017

    The European Commission (EC) has opened a state aid investigation into the UK’s tax laws, which it says exempt multinationals with certain types of subsidiaries in tax havens from controlled foreign company (CFC) rules.

  • Harmful tax incentives critically curtailed: BEPS Action 5 in action

    October 26, 2017

    BEPS Action 5 – Countering harmful tax practices more effectively by taking into account transparency and substance is one of the four BEPS minimum standards. To date, 102 jurisdictions have committed to its implementation, and 2017 is a decisive year in translating that commitment into action. Achim Pross, Kevin Shoom and Melissa Dejong of the OECD, discuss the first results of the work under BEPS Action 5, and its significance in achieving the goals of the BEPS project.

  • The EU’s misguided tax war on US companies

    October 26, 2017

    The European Union has released another state aid decision that targets a US multinational corporation. Joe Kennedy, senior fellow at the US Information Technology and Innovation Foundation who specialises in tax and regulatory policy, examines the global damage the EU’s actions could cause.

  • Panama Papers committee calls for minimum EU tax rate

    October 25, 2017

    The final draft report of the European Parliament’s Panama Papers Committee of Inquiry (the PANA committee) calls for the EU to implement a minimum tax rate across its member states. This proposal is a part of package of reforms that could have major implications for EU tax policy.

  • World Tax 2018 released

    October 23, 2017

    After six months of research and contacting thousands of firms around the world, International Tax Review is pleased to present World Tax 2018, which can be viewed at http://www.itrworldtax.com.

  • Africa rapidly broadening tax base

    October 20, 2017

    A new report by the OECD documents a strong increase in the average tax-to-GDP ratio of 16 African countries, but shows that tax revenue potential has much room to accelerate further.

  • Austria’s next coalition spells tax cuts

    October 18, 2017

    Sebastian Kurz is poised to become the first conservative Austrian chancellor in more than a decade and his claim on power puts tax cuts on the agenda.

  • Hong Kong to encourage innovation among MNEs with two-tier tax plan

    October 16, 2017

    Hong Kong’s Chief Executive Carrie Lam has revealed the details of the two-tier profits tax system, as well as research and development (R&D) incentives, but big companies will gain little benefit.

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International Tax Review Profile

Very interesting analysis on the UK Gibraltar Betting and Gaming Association case C-591/15 by #PhilipBaker… https://t.co/obBIkBaR28

Nov 17 2017 01:34 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The UK budget next week could be an interesting one from several angles. Aside from the key tax implications, the C… https://t.co/uPJw7O3NtO

Nov 17 2017 12:34 ·  reply ·  retweet ·  favourite
International Tax Review Profile

BBC News - HSBC to pay €300m to settle tax investigation https://t.co/riv9kO0ub0

Nov 15 2017 11:58 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@IsaiBCortez This is in the UK

Nov 10 2017 01:09 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @JolyonMaugham: Just as tax judges flexed their common law muscles in the tax avoidance sphere, employment judges are flexing theirs in…

Nov 10 2017 12:02 ·  reply ·  retweet ·  favourite
International Correspondents