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Corporate Tax

Corporate Tax archive
  • 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.

  • Irish tax regime for shipping operations

    March 20, 2015

    It is widely recognised that Ireland is one of the major worldwide hubs for aircraft leasing and related financing structures. What is less well known is that Ireland’s tax system has been tailored to suit the needs of companies that require a base for shipping operations.

  • UK Budget: North Sea tax cuts welcome, but DPT still causing concern

    March 18, 2015

    George Osborne, UK chancellor of the exchequer, delivered his final Budget speech before the general election today, with welcome tax cuts for the UK’s oil and gas industry and a reduction in the number of companies that have to submit information to HM Revenue & Customs about their liability, or not, for the controversial diverted profits tax (DPT).

  • Beijing Tax Bureau to levy 10% tax on QFII investors, with no deductions for losses

    March 16, 2015

    Inward investors have expressed concern about proposals that China will levy a 10% capital gains tax on profits earned by foreign investors, with no opportunity to deduct for losses. While some tax advisers welcomed the clarity, some funds may struggle to pay the higher-than-expected tax bills on gains earned over five years between 2009 and 2014.

  • Modi pledges to continue Mauritius tax treaty reform to end abuse

    March 14, 2015

    As Indian prime minister Narendra Modi visited Mauritius during its national day celebrations March 12, the two countries pledged to move forward with negotiations to update their double taxation treaty.

  • Switzerland Focus 2015 now available

    March 12, 2015

    Leading advisers update you on the latest developments in Switzerland.

  • HSBC: Hodge slams banking chiefs

    March 11, 2015

    The UK parliament’s Public Accounts Committee (PAC), chaired by Margaret Hodge, has severely castigated two top HSBC executives and one former executive over tax evasion and banking secrecy.

  • Call for papers for first African Tax Research Network conference

    March 10, 2015

    The African Tax Administration Forum (ATAF) and the African Tax Research Network (ATRN) are holding their first ATRN congress in Cape Town, South Africa (not Victoria Falls in Zimbabwe) in September and are now calling for papers for the event.

  • China's National People's Congress debates introducing law-based taxation

    March 10, 2015

    During national legislative meetings on Sunday March 8, a draft revision of China’s Legislation Law was submitted, mandating that all taxes be imposed through legislation, which taxpayers say would provide greater consistency and transparency. The existing system allows China’s cabinet, the State Council, to collect taxes based on ‘regulations’ and ‘provisional rules’.

  • New Zealand to polish tax rules on debt remission

    March 09, 2015

    New Zealand’s Inland Revenue has opened a public consultation on the taxation of debt remission amid questions on whether the activity could constitute tax avoidance.

  • Australian taxpayers baulk at Labor Party’s challenge to thin-capitalisation

    March 06, 2015

    Business leaders and advisers have strongly criticised a plan from Australia’s opposition Labor party to increase the tax burden on corporations by changing the thin-capitalisation threshold.

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On the moral responsibilities of tax professionals http://t.co/hIKm940PHQ via @alexcobham

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RT @jacklmoxon: Fantastic news that PwC Legal have been nominated for the @IntlTaxReview European Tax Disputes Firm of the Year alongside s…

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International Correspondents

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