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Corporate Tax

Corporate Tax archive
  • PE risks of cross-border services to China

    August 26, 2016

    Foreign businesses offering cross-border service provisions to Chinese entities must take caution as the tax authorities are becoming more confident than ever in looking into cross-border transactions involving Chinese companies.

  • MNEs sign Australian transparency code to ward off accusations

    August 25, 2016

    BHP Billiton, Rio Tinto, BP and Cochlear are among the big businesses that have signed up to Australia’s Voluntary Tax Transparency Code (the Code) to disclose more tax information in an effort to fend off accusations of tax avoidance.

  • Uber tax: US, Australia, and Taiwan chase new app taxes

    August 24, 2016

    Tax authorities from the US to Australia and Taiwan are circling digital service providers Uber, Airbnb and other cash-rich app disrupters in a crusade to impose higher taxes and find cutting-edge ways to subsidise the old economy.

  • Asia Pacific nations slashing corporate taxes in competitive war

    August 24, 2016

    Indonesia may have started Asia’s ‘race to the bottom’ on corporate tax as it looks to match Singapore and stop companies from keeping assets offshore. Others are announcing cuts to stay in the race.

  • BEPS and tax illiteracy: did it just happen?

    August 23, 2016

    Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.

  • Apple CEO: 'We’re not a tax dodger'

    August 23, 2016

    Apple CEO Tim Cook sat down with the Washington Post to mark his five years as CEO and discuss the multinational’s tax strategy.

  • Google’s tax woes across the EU

    August 23, 2016

    Google is becoming the showcase firm for European countries trying to convince the public that it is taking action against multinational tax avoidance, but is it all for nothing?

  • Luxembourg appeals whistleblower ruling in LuxLeaks trial

    August 23, 2016

    The judgment in the LuxLeaks case, which has become central to the debate around transparency and whistleblowing, could be overturned as both parties appeal the verdict.

  • UK expedites EU corporate tax race to the bottom

    August 23, 2016

    Businesses must assess their next moves after the UK’s Brexit vote triggered plans in the UK to cut the corporation tax rate, which may have started a race to the bottom on rates among European countries.

  • Tax obligations for China’s oil and gas upstream sector

    August 23, 2016

    China’s oil and gas upstream sector is a growing industry that allows international oil companies to work with the Chinese government or its designated Chinese national oil companies. Maggie Zhuang, tax manager at Chevron China Energy Company, looks at the tax obligations for businesses operating in the sector.

  • Tax technology: A brave new world

    August 23, 2016

    Tax authorities worldwide are increasingly relying on digital technologies to gather and analyse tax data, and implement intelligent systems that provide real-time tax collections and assessments. Moreover, tax data sharing among tax authorities, which will become an automated process from 2017, will help tax authorities complete more audits and investigations, creating a world where there will be nowhere to hide from the tax man. Amelia Schwanke investigates how authorities and taxpayers are adjusting to digital tools and systems and what the future holds.

  • US elections: Presidential plans to halt corporate inversions

    August 23, 2016

    Donald Trump has said he will curb “job-killing corporate inversions” by reducing the US business tax rate from 35% to 15% if he becomes the next US President. Meanwhile, his rival Hillary Clinton plans to deter companies by levying an ‘exit tax’ on businesses moving overseas. Will either plan work? Caroline Byrne reports.

  • OECD’s BEPS project failing to combat tax dodging

    August 23, 2016

    Criticism against the OECD’s BEPS Action Plan to fight tax avoidance and evasion has widened the battle for tax transparency.

  • Barbados budget penalises banks, but encourages compliance

    August 23, 2016

    The Barbados government has been criticised for proposing a heavier tax burden on banks in the 2017 budget while maintaining a steady stance on economic policies.

  • Finland’s 2017 draft Budget: Increased deductibility of losses

    August 22, 2016

    Corporations have received a tax boost in Finland’s draft Budget for 2017, with proposals to increase the amount of losses that can be deducted against income and a number of other pro-growth measures.

  • Brexit survey: Are multinationals ready?

    August 10, 2016

    Brexit could cost the UK as much as £70 billion ($91 billion) a year if Britain walks away from membership in the EU single market, according to the latest estimates. So how are companies preparing? Take the ITR and KPMG survey and we'll provide a summary of respondents' answers.

  • Reputational backlash from tax authority’s inaccuracies

    August 10, 2016

    It’s a business’s worst fear when the tax authority publicly claims that your business was involved in a tax avoidance scheme. What should companies do when the authorities get it wrong?

  • Tax obligations for China’s oil and gas upstream sector

    August 01, 2016

    It is absolutely necessary to plan ahead when operating in China’s oil and gas upstream sector, which allows international oil companies (IOCs) to participate in and operate the exploration development and production of petroleum resources in China.

  • Americas Tax Awards 2016 - Shortlists announced

    July 29, 2016

    The nominees for the 11th annual Americas Tax Awards have been announced.

  • Pokémon GO could get caught in tax bubble

    July 27, 2016

    Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases.

  • Austria told to amend tax rules

    July 27, 2016

    Non-resident taxpayers operating in Austria may benefit from tax changes the country must make to comply with EU rules.

  • Brisal ECJ case examines Portuguese withholding tax on interest payments

    July 26, 2016

    Tiago Cassiano Neves of Garrigues, Taxand Portugal, examine the effect the Brisal case has on applying Portuguese withholding tax to interest payments.

  • Tax practitioners warned of increasing data theft

    July 20, 2016

    Taxpayers already struggling to meet new reporting standards should also beware of the ever-increasing risk of data theft, the IRS has warned. It found that companies lose more than half a million US dollars during an average cyberattack.

  • Survey: Brexit readiness barometer

    July 19, 2016

    Brexit has bolstered uncertainty in the tax system and while the UK’s relationship with the EU is evolving, understanding and planning for your business’s next steps during this ambiguity is vital.

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International Tax Review Profile

Japan and Panama signed a #TIEA on August 25.

Aug 29 2016 08:34 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Will the State Aid ruling on Apple cause tension between the US Treasury & Brussels at a precarious time for the EU?

Aug 29 2016 08:31 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TPWeek: FT report that Apple face multibillion tax bill in EU State Aid ruling. https://t.co/I54GvcWWQf

Aug 29 2016 07:15 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @OECDtax: #Andorra #SaintKittsandNevis & #Senegal also further strengthen intl #tax co-operation today https://t.co/sjFP29nEQM https://t…

Aug 26 2016 08:47 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Singapore and Ethiopia have signed a DTA today. Find the DTA here: https://t.co/GQzVR2tlLH

Aug 24 2016 06:16 ·  reply ·  retweet ·  favourite
International Correspondents