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Corporate Tax

Corporate Tax archive
  • Companies turn to insurance to push through M&A deals

    February 15, 2019

    Companies in the private equity and real estate sectors are increasingly turning to tax-specific insurance to expedite M&A deals.

  • The OECD’s four proposals to tax the digital economy

    February 14, 2019

    The leading proposal in the OECD’s two-week consultation on four possible approaches to taxing the digital economy focuses on marketing intangibles, expanding the number of businesses that could fall under its scope.

  • CbCR: MNEs invest more in tech and personnel to address audit risks

    February 12, 2019

    Tax heads are spending millions on new technology and staff to deal with what can be unfair audits by tax authorities looking at county-by-country reports (CbCR), adding data to what is already an increasingly dispute-prone environment.

  • Brazil publishes guidance on US companies listed as privileged tax regimes

    February 11, 2019

    Brazil's tax authorities have noted that 'non-resident' US companies listed as privileged tax regimes ought to be considered from a US, not Brazilian perspective

  • Submit now for World Tax and World TP 2020

    February 11, 2019

    We are pleased to announce the official launch of World Tax and World TP 2020.

  • Skills exchange helps tax teams succeed with digital reporting

    February 11, 2019

    Tax departments are partnering with other corporate functions to obtain the skills required to comply with technology-driven tax policies as they try to find a way around limited budgets and resources.

  • India plans to drop significant economic presence rule and equalisation levy

    February 08, 2019

    India will abandon its significant economic presence (SEP) rule and drop the equalisation levy once OECD members come to an agreement on how to tax the digital economy, a leading government figure has said. But taxpayers want clarity on SEP thresholds now.

  • Falling tax rates only one part of incentivising business investment

    February 06, 2019

    Corporate tax rates continue to fall due to increasing cross-border competition through tax reform, but tax heads have more to consider when investing overseas than just rates.

  • Working with ‘early adopter’ tax authorities

    February 06, 2019

    Companies should be wary of tax authorities investing in new technology, particularly those that are willing to innovate; but, say in-house tax chiefs, there can be major advantages to being in an ‘early adopter’ country.

  • How important is tax competition to India?

    February 04, 2019

    India can be resilient against the competitive tax policies of neighbouring countries and the US, but tax experts at International Tax Review’s India Tax Forum want the country to amend corporate tax rates and expand the base to maintain this.

  • Why BEPS 2.0 makes tax heads nervous

    February 04, 2019

    Some tax directors are unimpressed by the direction of the OECD’s digital tax proposals, with one warning they will bring “a whole new world” with wide-ranging implications.

  • Automation challenges under varying SAF-T frameworks

    February 04, 2019

    Multinationals are being forced to implement complex automated solutions to comply with the differing reporting frameworks across Europe because local tax authorities are more focused on tackling VAT fraud than the increasing compliance costs.

  • Investor pressure drives corporate tax policy development

    February 01, 2019

    Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

  • India commits to anonymised tax return assessments in interim budget

    February 01, 2019

    India has confirmed its aim to move to anonymised tax return assessments (ATRAs) within two years, a measure which is dividing the tax community.

  • Tax directors explain the importance of data modelling

    February 01, 2019

    Businesses are increasingly using data modelling to more accurately determine their tax liabilities and prove their compliance to tax authorities amid the political pressures that are constantly changing the goal posts.

  • OECD announces countries' plans to revolutionise international tax system

    January 30, 2019

    The OECD has stunned the tax world by signalling countries’ willingness to consider radical steps to drag the global corporate tax system into the 21st century by addressing the challenges of the evolving world economy.

  • Nuances embedded in Russia’s participation exemption

    January 29, 2019

    Russian legal entities that make capital gains from the sale of shares are eligible for a 0% tax rate, yet the criteria for satisfying this arrangement may not always be so simple.

  • Cryptoassets: UK and US approach transactions in similar manner

    January 29, 2019

    The UK’s tax authority, HM Revenue and Customs (HMRC), has recently published updated guidance on the tax treatment of cryptoassets. Kate Habershon, Neil McKnight and Nelson Yates II of Morgan, Lewis & Bockius examine the guidance and how it compares to the US’s perspective.

  • The future perspective on the FDII and BEAT

    January 28, 2019

    Keith Brockman, VP of global tax at Manitowoc Foodservice, explores how the World Trade Organisation could influence the US foreign-derived intangible income (FDII) regime, base erosion and anti-abuse tax (BEAT), and global intangible low-taxed intangible income (GILTI) provisions.

  • Tax heads: A global standard is essential for blockchain adoption

    January 28, 2019

    Tax directors examining tax technology opportunities know that regulating internal data and establishing a global reporting standard is a must when it comes to the successful cross-border adoption of any digital platform. Blockchain is no different.

  • Stronger tax competition predicted among Swiss cantons post-tax reform

    January 28, 2019

    Tax competition between Switzerland’s cantons is expected to become even stronger following tax reform, say tax directors at leading companies.

  • The dangers of tax 'over-tooling'

    January 28, 2019

    In-house tax teams are implementing tailored software solutions due to the low cost of technology, but should beware of ‘over-tooling’ and employ a coherent purchasing strategy, writes Danish Mehboob.

  • Financial institutions adapt to tax transparency

    January 28, 2019

    Tax transparency initiatives such as the CRS, AEOI and FATCA, and the upcoming mandatory disclosure rules, are having a profound impact on the operations and IT infrastructure of financial institutions (FIs) worldwide. Ronald Frey, chief product officer of the RegTech product unit within BearingPoint, discusses how these are creating trends towards data alignment and centralisation, and are changing the role of FIs and wealth managers in cross-border tax reporting.

  • Dutch court rules on deductibility acquisition and disposal costs

    January 28, 2019

    The Dutch Supreme Court has provided clarity on deductibility of acquisition and disposal costs. Kuba Grabarz and Wessel Dekker of Baker McKenzie Amsterdam explore the consequences.

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International Correspondents