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August 17, 2018
The US Internal Revenue Service (IRS) has another chance to win the decade-long court battle against Medtronic after the Eighth Circuit Court referred the case back to the US Tax Court for a deeper analysis.
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August 16, 2018
The US has issued new proposals to regulate tax deductions on pass-through entities in an effort to level the playing field between corporations and partnerships.
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August 14, 2018
From EU aggressive proposals to the Wayfair judgment to taxing ‘big data’, a global shift in digital taxation is underway.
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August 13, 2018
The UK runs the risk of losing out on corporate tax revenue if Brexit means the loss of passporting rights and major banks decide to leave. This could become the impetus to raise taxes across the economy.
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August 08, 2018
Danaher Corporation’s Jim Ditkoff talks to International Tax Review about what the end of the inversion era means for US businesses.
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August 07, 2018
It was perhaps unsurprising that in June the UK Court of Appeal ruled in favour of the UK tax authority (HMRC) in the Ardmore case.
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August 06, 2018
Spain may be forced to claw back huge sums from investors who have benefitted from its tax lease system following a ruling from the European Court of Justice. A final pending judgment from the General Court of the EU is likely to confirm the ECJ’s position.
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August 03, 2018
The Netherlands is set to abolish the dividend withholding tax, but it may come too late for Royal Dutch Shell if the EU takes state aid action.
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August 02, 2018
The US Treasury Department and the Internal Revenue Service (IRS) have proposed new regulations on the payment of the repatriation rates as part of US tax reform.
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July 31, 2018
The nominees for the 13th annual Americas Tax Awards have been announced.
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July 27, 2018
The EU has rejected the UK government’s latest customs proposal and now both sides are ramping up their preparations for a no-deal Brexit. Companies need to be prepared for anything.
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July 25, 2018
The Tax Cuts and Jobs Act (TCJA) is the most eagerly-awaited tax bill in a generation, with implications for trillions of dollars worldwide. International Tax Review looks at the trends since tax reform came into force.
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July 25, 2018
Mexico’s alternative finance market has grown significantly. Regulators now face the challenge of setting rules that allow the industry to flourish, while in parallel trying to ensure they will have sufficient powers to adequately supervise such a constantly evolving space.
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July 23, 2018
Cryptocurrency tax collections could soar tenfold by 2023 as governments introduce regulations to expand the tax base and the market gains traction, observers said.
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July 20, 2018
The London property market faces the end of tax exemptions from capital gains tax for non-residents and investors are considering launching UK-based structures to make savings in future.
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July 18, 2018
A tax director at a multinational tech company and several tax advisers expect the UK government to quietly drop its plan to cut the corporate tax rate to 17% in a move that could slow the ‘race to the bottom’ trend.
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July 18, 2018
Taxpayers need to ensure that their restructures, spin offs, mergers or changes in shareholders are properly documented to avoid the Mexican tax authorities using new powers to presume there has been an inappropriate transfer of losses.
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July 16, 2018
Foreign multinationals can expand their brand presence in India through a franchise agreement without suffering a higher tax burden imposed on permanent establishments (PE) following the Domino’s Pizza case.
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July 12, 2018
Google’s Head of Trade and Economic Affairs Andrew Ure has stressed the importance of consensus on how to tax the digital economy, saying a multilateral agreement is the only real solution.
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July 12, 2018
Wall Street banks are delaying tax restructuring while they wait for the US Congress to present a new tax bill before the 2018 mid-term elections.
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July 12, 2018
Facing fresh claims of tax avoidance, McDonald’s has defended its tax structure, telling International Tax Review why it moved its intellectual property (IP) from Luxembourg to the UK.
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July 12, 2018
Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.
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July 12, 2018
Microsoft has long managed its tax affairs through a network of structures spanning the world. Josh White analyses how US tax reform might hit these arrangements, and the jurisdictions they rely on, such as Ireland, Puerto Rico and Singapore.
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July 12, 2018
Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.