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Corporate Tax

Corporate Tax archive
  • UK political manifestos target avoidance and evasion

    April 17, 2015

    The Conservative, Labour and Liberal Democrat parties agree on one thing about tax: evasion and aggressive avoidance are bad and should be tackled.

  • Australia’s managed investment trust tax regime creates opportunities and liabilities

    April 16, 2015

    Though Australian tax advisers and fund managers have made positive noises about long-awaited amendments to the managed investment trust (MIT) tax regime, they say the government still needs to fine-tune some aspects, including treatment of limited partnerships and multi-class trusts, before the Bill is introduced to Parliament later this year.

  • HSBC under criminal investigation in France

    April 15, 2015

    France has opened a formal criminal investigation into HSBC’s Swiss subsidiary, and will also probe the financial institution’s global holding company.

  • Support for Hong Kong leasing and asset management industries from updated China – Hong Kong tax treaty

    April 14, 2015

    On April 1 2015 the governments of the People’s Republic of China (PRC) and the Hong Kong Special Administrative Region (Hong Kong SAR) signed the fourth protocol (the Protocol) to the China - Hong Kong double tax avoidance arrangement (DTA) of 2008.

  • 10 ways UK Labour plans to cut tax evasion and avoidance

    April 13, 2015

    Unveiling a plan to tackle tax avoidance and evasion, Ed Balls, the shadow chancellor of exchequer, said the issue will be at the top of a new Labour government's to-do list.

  • Danish GAAR threatens taxpayers with more uncertainty and aggression

    April 09, 2015

    The Danish government has introduced a Bill (L167) to implement a general anti-avoidance rule (GAAR) in the country for the first time, which would enable authorities to deny treaty benefits if obtaining those benefits was the sole or main purpose of an arrangement

  • Australian inquiry scrutinises Apple, Google, Microsoft tax structures

    April 08, 2015

    Apple, Google and Microsoft have denied that they avoid tax during a day-long grilling by Australian senators.

  • Women in Tax leaders guide - nominations open

    April 03, 2015

    This is your chance to nominate the leading women in the tax advisory world. Vote now.

  • World Tax and World Transfer Pricing 2016: The research period is now open

    April 02, 2015

    Don't miss out on your chance to be included in International Tax Review's directories of the leading tax and transfer pricing firms around the world.

  • Australia to follow UK lead on taxing diverted profits

    April 01, 2015

    Joe Hockey, Australia’s treasurer, warned taxpayers this week that his Budget on May 12 will target corporate profit shifting, following the UK’s diverted profits tax (DPT or so-called Google tax).

  • Exclusive: Director talks changes to how Indonesia collects tax

    April 01, 2015

    Wahyu Tumakaka, director of business transformation at Indonesia’s Directorate General of Taxation (DGT), shares his department’s plans for conquering tax evasion: ramping up audits, building capacity at the department, and incentivising businesses to encourage investment in Indonesia.

  • Australia eyes taxation overhaul in tax reform discussion paper

    March 31, 2015

    On March 30, Australia’s treasurer Joe Hockey announced a tax reform discussion paper titled Re:think, in prelude to a white paper expected late this year. Advisers say that reform of corporate and personal income tax hinges on changes to the rate and base of GST – an option that remains politically unpopular.

  • European Tax Awards 2015 - the shortlists are out

    March 30, 2015

    The nominees have been revealed for International Tax Review's European Tax Awards 2015.

  • Hong Kong offers tax exemption to entice private equity

    March 30, 2015

    In an effort to place itself at the centre of venture capital and private equity investment in Asia, the Hong Kong government introduced a Bill in its Legislative Council on March 25 to extend an exemption from the territory’s 16.5% profits tax to include offshore private equity funds, which is already extended to other types of offshore funds.

  • The Brockman brief : TP risk determination: Transparency and mutuality

    March 25, 2015

    This month, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, runs the rule over issues of transfer pricing risk determination, focusing on transparency and the benefits of increased levels of authority reciprocity.

  • Pascale Colin: Defining challenges for today's group tax manager

    March 25, 2015

    Matthew Gilleard talks with Pascale Colin, group tax manager at EFG Bank, about the role of the tax director, her journey in getting there, and operating successfully in a rapidly-evolving Swiss, European and global tax environment

  • Global oil price plunge shakes up the way governments do taxes

    March 25, 2015

    If political instability, leadership changes, and tightened tax laws weren’t strenuous enough, plummeting oil prices in the latter half of 2014 left many governments and corporations exasperated, questioning how low prices could conceivably go. Meredith McBride analyses how authorities around the world have responded with sectoral tax changes.

  • Practical considerations for Chinese withholding tax on cross-border service transactions

    March 25, 2015

    The potential Chinese tax implications of the provision of cross-border services into China are as numerous as they are confusing. Scott Heidecke and Flora Luo of Nexia International member firm Nexia TS (Shanghai) discuss some of the practical considerations.

  • Indian POEM: A melodious reading?

    March 25, 2015

    Tirthesh Bagadiya of Bagadiya & Jain Chartered Accountants analyses proposed place of effective management (POEM) provisions contained in Finance Minister Arun Jaitley’s February 28 Budget speech, outlining the main concerns held by businesses.

  • Free-for-all: HMRC’s data-sharing relating to offshore assets

    March 25, 2015

    John Cassidy, tax investigations partner at Crowe Clark Whitehill in London, looks at trends in information sharing, and whether there will be any limits to the use of UK authority powers when it comes to data-sharing on offshore assets.

  • Ireland outlines international financial services strategy

    March 25, 2015

    The recent release of Ireland’s major strategy paper, ‘IFS2020 – A strategy for Ireland’s financial services sector 2015-2020’ addresses Ireland’s five year strategy in further developing the country as a global leader in the financial services sector.

  • Former UK official Hartnett surprised at lack of SwissLeaks prosecutions

    March 24, 2015

    Dave Hartnett, formerly the most senior tax official at the UK revenue authority, HMRC, this week defended his decision to take a job at under-fire bank HSBC, and expressed his “surprise” that only one prosecution has arisen from the bank’s leaked documents.

  • M&A Focus 2015 now available

    March 24, 2015

    Leading advisers update you on the latest M&A tax developments.

  • Irish tax regime for securitisation vehicles

    March 23, 2015

    Securitisation has been commonly used for a variety of financial transactions ranging from the securitising of loan books to real asset holding such as aircraft. Lord Hill, EU commissioner, has announced an intention to reconsider the EU’s approach to securitisation and identify elements where the regulatory burden for investors can be lightened, but Ireland already has provisions which make it a popular location for securitisation vehicles.

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International Tax Review Profile

Welcome to our new followers @JuanITuero @hardiklakhani @tripathyajay @tax_vixen @mjdwarner @abatrus80 @PascalSolutions

Apr 20 2015 08:34 ·  reply ·  retweet ·  favourite
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RT @TPWeek: #funfridays #taxrelief #tax #transferpricing

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Welcome to our new followers - @StephensonSmart @didacvs @GregoryC1998 @FinanceInd2day- hope you all have a good weekend!

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International Tax Review Profile

RT @AislingTax: Really don't know where I stand on tax "planning" v "avoidance" language. To my mind qualitative difference between Ramsay …

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International Tax Review Profile

Unashamedly piggybacking off a non-tax issue, @Vestager was one of our #globaltax50 in 2014 #google #competition

Apr 16 2015 11:45 ·  reply ·  retweet ·  favourite
International Correspondents

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