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Corporate Tax

Corporate Tax archive
  • China and Taiwan agree tax treaty

    August 27, 2015

    China and Taiwan have agreed a double tax treaty after talks between the Taipei-based Straits Exchange Foundation (SEF) and Beijing-headquartered Association for Relations Across the Taiwan Straits (ARATS).

  • Australian businesses want tax reform momentum

    August 26, 2015

    Businesses are latching onto Australian Treasurer Joe Hockey’s commitments to reducing personal income tax, calling for such reforms to be extended to corporate taxation, too.

  • China: How can taxpayers deal with the stock market crash?

    August 26, 2015

    China’s economic problems came to a head early this week, with the benchmark Shanghai Composite index losing more than 15% of its value on Monday and Tuesday.

  • Shome leads new international tax research think-tank

    August 26, 2015

    Parthasarathi Shome is the man who will lead India’s International Tax Research and Analysis Foundation (ITRAF), launched as a non-lobbying, apolitical think-tank which will provide research and other services to supplement government efforts to implement effective tax policy.

  • Have you tried ITR's new live-chat feature?

    August 24, 2015

    Internationaltaxreview.com has an exciting new feature. Live-chat or leave us a message now!

  • Americas Tax Awards 2015

    August 21, 2015

    The shortlists for the Americas Tax Awards 2015 have been released.

  • Behind the scenes with China’s tax minister: Writing on the wall spells harmonisation

    August 21, 2015

    With the government fast-tracking economic and fiscal development, Wang Jun, China’s Tax Commissioner (ministerial level) provides insights into how he is bringing Chinese tax policy into line with global standards, and the importance of taking care of the pond if you want good quality fish.

  • Disclosure of intercompany agreements under BEPS

    August 21, 2015

    Much time and attention has been devoted to planning for a post-BEPS world, from analysing systems that may need to be adopted to looking at how taxpayer-tax authority relationships are likely to change. But less has been said about the impact of BEPS deliverables on commercial contract documentation and the extent to which such contracts will be scrutinised. Jen Winterhalder, a solicitor in PwC Legal and Latika Sharma, a partner and head of PwC Legal’s intellectual property and commercial contracts team, focus on the importance of matching contract terms to commercial substance, both now and for the future.

  • A coordinated approach to combat tax fraud and evasion

    August 21, 2015

    Lyudmila Petkova, director of the Bulgarian Ministry of Finance’s Tax Policy Directorate, outlines the moves being made to counter tax fraud and tax evasion in Bulgaria at national level, as well as how this fits into wider regional and global efforts to tackle abuse.

  • The new Italian Patent Box regime

    August 21, 2015

    As governments around the world assess the best way to attract – and tax – R&D and intellectual property investment, Giulia Cipollini and Bianca Macrina of Withers in Milan look at the incentives taxpayers can avail in Italy, tracking the nuances of the Italian Patent Box regime from introduction to operation.

  • Issues the economist forgets? TP policy – a banking perspective

    August 21, 2015

    After spending 15 years in-house, Ben Henton last month joined BDO as a transfer pricing director. He returns to the UK from Asia after four years working at HSBC and DBS Bank in Hong Kong and Singapore. Here, he addresses operational risk challenges in transfer pricing (TP) from an in-house perspective, going beyond technical TP legislation and guidelines.

  • A tax system for sustainable growth

    August 21, 2015

    In this exclusive op-ed piece for International Tax Review, Chris Lenon, former head of tax for Rio Tinto and an expert witness to the Independent Commission for the Reform of International Corporate Taxation (ICRICT), argues that a focus on incentives and ultra low or no tax jurisdictions should be policy makers’ priority, rather than ideas included in the commission’s report, such as allocation.

  • How long will a ‘voluntary’ code of practice remain voluntary?

    August 21, 2015

    Charles Yorke and David Stainer, of Allen & Overy, review the latest UK Government proposals on improving compliance by large corporate taxpayers, including a ‘voluntary’ code of practice likely to give rise to fears of ‘mission creep’.

  • State aid: EC rules against tax breaks given to companies hit by natural disasters

    August 20, 2015

    The European Commission (EC) has found that company tax breaks and reductions in social security contributions given to Italian companies constitute state aid.

  • Luxembourg proposes new corporate tax measures for 2015 and 2016

    August 18, 2015

    Luxembourg has proposed major corporate tax changes which would bring the Grand Duchy into line with recent updates to the Parent-Subsidiary Directive.

  • IMF again recommends UAE introduces both VAT and corporate tax

    August 13, 2015

    The International Monetary Fund (IMF) has recommended the United Arab Emirates (UAE) to introduce corporate tax, VAT and a new tax on cars.

  • Financial Services Industry Guide 2015 now available

    August 12, 2015

    The Financial Services Industry Guide guide, published in association with Deloitte, is now available online.

  • Three more Swiss banks complete US DoJ self-reporting programme

    August 11, 2015

    The US Department of Justice (DoJ) has announced that three more banks have completed the Swiss self-reporting programme.

  • Indian Supreme Court adjourns Castleton hearing to consider AP Shah report on MAT

    August 06, 2015

    India’s tax authorities have adjourned a Supreme Court hearing for the Castleton case on minimum alternate tax (MAT) to allow themselves more time to study the AP Shah panel’s report on the issue.

  • Americas Tax Awards 2015: Shortlists revealed

    July 30, 2015

    The nominees have been finalised for International Tax Review's Americas Tax Awards 2015.

  • FTT could push financial institutions abroad

    July 30, 2015

    Financial institutions including French bank BNP Paribas could leave the 11 countries involved in the proposed European financial transaction tax (FTT) to relocate their headquarters in financial centres such as London and New York.

  • US continues innovation box push

    July 30, 2015

    Congressmen Charles Boustany and Richard Neal have released a bipartisan discussion draft of innovation box legislation, showing the US’ commitment to pursuing measures to better attract and retain R&D investment, following the inclusion of such a regime for intellectual property (IP) income in international tax reform recommendations from the Senate Finance Committee earlier this month.

  • $95 billion US extenders package advances in Senate

    July 23, 2015

    The US Senate Finance Committee has this week voted 23 to 3 to approve legislation extending more than 50 expired tax breaks, including some of keen interest to large, cross-border businesses such as the research and experimentation tax credit, the subpart F active financing exception, 50% bonus depreciation for qualifying properties, and the look-through treatment of payments between related controlled foreign companies.

  • Greek bailout requires VAT reform to be implemented today

    July 15, 2015

    Greece’s widely-reported bailout deal hinges on the country’s politicians agreeing on a VAT reform package including several base-broadening measures today, with corporate tax also set to rise – though not as harshly as earlier thought.

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International Tax Review Profile

RT @taxmOuth: TaxProse Daily Tax News is out! http://t.co/cP6JZgGX4d Stories via @wwwtaxproffcom @IntlTaxReview

Sep 3 2015 05:44 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Two individuals. Plenty of very good women in the groups on the list, but, yes, it wasn't enough. #globaltax50 2015 https://t.co/LtlZCjerUG

Sep 3 2015 05:43 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @GrantThorntonCA: Our transfer pricing practice has been nominated again for @IntlTaxReview Firm of the Year - Canada #tax #AmericasTaxA…

Sep 3 2015 05:38 ·  reply ·  retweet ·  favourite
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RT @WomenInTax: Details for our launch event on 2 November tbc soon. Speakers will include @JudithFreedman @iptax and @sarahwprior .

Sep 3 2015 05:32 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#Anson : Practical implications of @UKSupremeCourt case for investment managers and funds http://t.co/DelI7NupZO #Delaware #LLCs @KPMG_UK

Sep 3 2015 05:29 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?