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Corporate Tax

Corporate Tax archive
  • Draft guidance on Northern Ireland’s corporate tax regime published

    September 26, 2016

    The UK’s tax authority has published draft guidance on Northern Ireland’s corporate tax regime, outlining how Northern Irish corporate tax legislation will affect businesses when the jurisdiction gains powers to set its own low corporate tax rate and compete with the Republic of Ireland.

  • VIDEO: Trump’s controversial 15% corporate tax to apply to ‘pass-throughs’

    September 23, 2016

    Stephen Moore, economic adviser to US presidential candidate Donald Trump, discusses plans to reduce US business tax, tackle corporate inversions, renegotiate NAFTA, and deal with China. Moore also addresses a topic that has dominated headlines all week in America: Trump’s plan to apply the lower corporate tax rate to ‘pass through’ businesses.

  • Politicians and EU officials named in Bahamas leak of offshore assets

    September 22, 2016

    Officials, politicians, lawyers and a number of big players in countries worldwide have been named in a collection of 1.3 million files leaked from the Bahamas’ corporate registry.

  • Luxembourg remains in the spotlight for EC state aid investigations

    September 21, 2016

    Luxembourg’s tax treatment of another large multinational has been called into question by the European Commission as it looks at the tax rulings between the EU nation and a French company.

  • M&A transactions – The impact of Brexit

    September 19, 2016

    David Smith and Ben Jones, of Eversheds’ tax team in London, look at the key tax areas where Brexit could have an impact on typical M&A transactions and discuss how parties to such transactions might seek to address the issues.

  • VIDEO: Americas Tax Awards 2016

    September 16, 2016

    The top tax and transfer pricing experts from across the Americas gathered at a glittering awards ceremony in New York at the Pierre Hotel on September 15 to honour the top professionals. A full list of the winners and the video can be found here.

  • EU Parliament backs Commission’s state aid verdict against Apple

    September 16, 2016

    The battle lines have been drawn between the EU authorities and Ireland and Apple after members of the European Parliament criticised the US multinational for paying very little tax in Ireland for its European operations.

  • IKEA could be Vestager’s next tax target

    September 15, 2016

    Swedish multinational IKEA is on EU Competition Commissioner Margrethe Vestager’s radar as she looks for her next target following the state aid decision against Apple and Ireland.

  • US presidential advisers to address Global Transfer Pricing Forum

    September 12, 2016

    Weeks before the US election, the Global Transfer Pricing Forum in New York will hear from economic advisers to the Republican and Democratic candidates on September 22 & 23.

  • Proposed changes to Ireland's Section 110 regime

    September 08, 2016

    Obtaining a tax deduction on profits arising from Irish loan portfolios will get much harder for foreign investors under proposals unveiled by the government. A potential 25% tax could be charged on future profits related to financial assets.

  • VIDEO: Ireland votes on Apple tax appeal

    September 07, 2016

    While Apple was unveiling the iPhone 7 in California, thousands of miles away Ireland’s parliament was locked in a bitter debate over a European Commission order to collect $14.5 billion in back taxes from the tech giant. The debate was fiery but the vote results were decisive.

  • UK stuns with support for Bill requiring public country-by-country reporting

    September 06, 2016

    In a surprising volte face, Britain is considering becoming the first country in the world to force companies to publicly reveal how much tax they pay and where they earn the money. The about-face comes after the UK defeated a similar amendment amidst Brexit fears.

  • UK parliament debates public country-by-country reporting

    September 05, 2016

    The UK is debating whether Britain should become one of the first countries in the world to introduce public country-by-country reporting (CbCR). The measure is one of many tax proposals on the parliamentary agenda, including lowering the corporate tax rate.

  • Apple state aid decision: What is the precedent, if any?

    September 05, 2016

    The head of tax at Mason Hayes Curran, John Gulliver, considers the key factors tax directors need to consider following the European Commission’s state aid decision against Apple and Ireland.

  • Ireland has a €13 billion headache, plus interest

    September 05, 2016

    Irish politicians have a €13 billion ($14.5 billion) decision to make on Wednesday. Should they appeal the EC's order to collect Apple’s back taxes or take the money and run? The windfall is enough to cover Ireland’s entire health care budget, or pay for more than 30,000 new homes, or buy 2.6 billion pints of Guinness.

  • Multinationals under fire: Who will be the European Commission's next target?

    September 02, 2016

    Company tax directors are questioning whether the European Commission acted beyond its powers in fining Apple €13 billion ($14.5 billion) for accepting “illegal” state aid - and they are wondering whether they may be next in line.

  • US pushes for Apple tax ruling to be on G20 agenda in China

    September 02, 2016

    The US wants corporate tax avoidance on the agenda at the G20 summit in China following a European Commission ruling that orders Ireland to collect $14.5 billion in back taxes from Apple.

  • New York TP Forum tackles key transfer pricing issues

    September 01, 2016

    Multinationals are struggling to comply with BEPS, country-by-country reporting, and issues surrounding their reputations in light of the European Commission’s $14.5 billion ruling against Apple.

  • 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.

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International Tax Review Profile

UK's HMRC has published draft guidance on Northern Ireland's corporate tax regime https://t.co/75tlEoNYlg

Sep 26 2016 09:36 ·  reply ·  retweet ·  favourite
International Tax Review Profile

South Africa Treasury has published a revised tax Bill for comment, amending interest free loans to trusts & restricted equity shares rules

Sep 26 2016 09:32 ·  reply ·  retweet ·  favourite
International Tax Review Profile

US Rep. Mark Pocan introduced a bill yesterday requiring MNEs to disclose their revenues, profits and taxes in country-by-country reports

Sep 23 2016 08:14 ·  reply ·  retweet ·  favourite
International Tax Review Profile

EXCLUSIVE Video: US corporate tax of 15% to apply to pass-throughs Trump's Stephen Moore tells ITR at NY tax forum https://t.co/L75tcSH2Al

Sep 23 2016 03:33 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ICIJorg: #BahamasLeaks puts spotlight on UBS and Credit Suisse - creators of 10% of the offshore companies in the data https://t.co/lOq

Sep 22 2016 05:17 ·  reply ·  retweet ·  favourite
International Correspondents