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Czech Republic Archive

  • July 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.

  • Kokott recommends Europe exempts Bitcoin from VAT in ECJ Opinion

    July 21, 2015

    Cryptocurrencies such as Bitcoin should be exempt from VAT, according to Advocate General Juliane Kokott’s Opinion in a Swedish European Court of Justice (ECJ) case.

  • The Brockman brief: Illusory transparency: A symptom of BEPS complexity

    July 10, 2015

    The inception of the OECD’s base erosion and profit shifting (BEPS) action plans was accompanied by new demands for fiscal transparency, ignoring omnipresent thorns of complexity.

  • Vicious and virtuous circles: Planning for change with Schroders’ group tax head

    July 10, 2015

    Joe Stanley-Smith talks to Sue Cooper, group head of tax at global asset management company Schroders, about inter-departmental cooperation, planning for change and the difference between vicious and virtuous circles.

  • European Tax Awards 2015

    July 10, 2015

    The Grosvenor House Hotel on London’s Park Lane was the new venue for the 11th annual European Tax Awards dinner on May 21.

  • June 2015

    Saint-Amans and Bhatia hit out at EU non-cooperative list

    June 24, 2015

    The OECD, and the Global Forum on Tax Transparency and Exchange of Information, which it organises, have moved to assert their preeminence as the international bodies that discuss and decide on transparency and exchange of information standards.

  • EU's tax transparency consultation keeps focus on public disclosure

    June 18, 2015

    The European Commission said the aim of the public consultation into tax transparency, which it launched on June 17, is to learn whether the public wants corporations to disclose more about the taxes they pay and if this "could help to tackle tax avoidance and aggressive tax practices in the EU".

  • Common tax base at fore of European Commission's plans for corporate taxation

    June 17, 2015

    The European Commission launched its much-anticipated Action Plan on Corporate Taxation today, basing it on the idea of the Common Consolidated Corporate Tax Base as a 'holistic solution to corporate tax reform' and the principles of ensuring effective taxation and increasing transparency.

  • May 2015

    The Brockman brief: UK diverted profits tax: The extrapolation effect

    May 27, 2015

    The UK's diverted profits tax (DPT) was developed, and enacted, quickly in the weeks leading to the general election. The legislation was a two-pronged attack: on transactions having insufficient economic substance and the avoidance of permanent establishment (PE). The legislation went into effect April 1 2015 and there have been hints that other countries are looking at similar moves; but exactly what tax doctrines will other countries adopt to achieve similar objectives?

  • BEPS: Improving data, economic analysis and measurement

    May 27, 2015

    It is stating the obvious to say that current international efforts to tackle base erosion and profit shifting (BEPS) have attracted a great deal of global attention. Since the OECD and G20 countries, working together on an equal footing, adopted a 15-point action plan to address BEPS in September 2013, the focus on this issue has steadily grown. David Bradbury, head of the tax policy and statistics division at the OECD Centre for Tax Policy and Administration, and the man overseeing this aspect of the project, provides exclusive insight into an action point that has not always received as much attention as other items in the Action Plan.

  • European Tax Awards 2015 - the winners

    May 22, 2015

    The European Tax Awards 2015 were presented on May 21 at a dinner at the Grosvenor House Hotel in London.

  • Ansip to propose EU-wide VAT threshold “as soon as possible”

    May 19, 2015

    Andrus Ansip, European Commission vice president for the digital single market, has promised to launch a proposal for an EU-wide VAT threshold on business-to-consumer (B2C) e-services “as soon as possible”.

  • EC's digital single market strategy aims to reform VAT for B2C online retailers by 2017

    May 13, 2015

    The European Commission‘s ambitious plans to improve the digital single market include changes to the VAT treatment of the cross-border supply of goods and services.

  • April 2015

    Election comes at a bad time for UK businesses as France looks to block EU VAT threshold

    April 30, 2015

    Next week’s UK general election falls at a critical time for small and micro-businesses, with cogs moving at EU level as parties wrangle over the possibility of, and justification for, a threshold on VAT paid on B2C e-services.

  • The Brockman brief: Timing symmetry is shattered: CbCR and TP documentation

    April 28, 2015

    May’s instalment of his column sees Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, look at the problems that may arise for taxpayers given the timing differences applicable for different documentation and reporting requirements, and what options are available for reconciling these.

  • 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.

  • EU’s cross-border VAT pilot scheme extended again

    April 01, 2015

    The EU is extending its cross-border rulings project pilot until September 30 2018.

  • March 2015

    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.

  • 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.

  • European Commission unveils tax transparency measures and makes automatic exchange of information central to combating evasion

    March 19, 2015

    The European Commission is promoting its Tax Transparency Package, published yesterday (March 18), as a tool for “healthier” tax competition as well as for helping member states identify abusive tax practices.

  • Goods vs services: ECJ rules against France and Luxembourg in e-books dispute

    March 06, 2015

    The European Court of Justice (ECJ) has ruled that France and Luxembourg cannot apply a reduced VAT rate to e-books, despite a reduced rate being acceptable for physical books.

  • MOSS registration figures lower than expected

    March 04, 2015

    Around 7,000 businesses have registered for the EU’s VAT mini one-stop shop (MOSS) – far fewer than expected.

  • February 2015

    EU VAT rules causing thousands of businesses to close

    February 28, 2015

    A new report has shown that thousands of businesses across the EU are being forced into closure by the EU’s VAT rules governing the place of supply for e-services, introduced this year.

  • The Brockman brief: Interest: Double taxation equality is fading

    February 24, 2015

    In the first of his regular monthly updates, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, looks at why countries are enacting unilateral legislation to limit interest deductibility, the shift in focus from eliminating double taxation to eliminating non-taxation, and why, as a result, double taxation via interest limitations is here to stay.

  • The European Tax Awards 2015: The entry period is now closed

    February 23, 2015

    The closing date for entries for the European Tax Awards 2015 has now passed.

  • OECD will update G20 finance ministers on BEPS project implementation next week

    February 06, 2015

    G20 finance ministers will hear about the OECD's three-pronged approach to implementation of the BEPS Action Plan at their meeting in Istanbul on Monday and Tuesday of next week (February 9 and 10).

  • January 2015

    E-commerce and fixed establishment for VAT purposes: Important decision given by ECJ

    January 29, 2015

    The ECJ has provided innovative and factual precisions to the technical debate on fixed establishment around article 44 of the VAT directive, relating specifically to fixed establishment in the context of an e-commerce activity, in Welmory v Dyrektor Izby Skarbowej w Gdansku (C-605/12).

  • BEPS – Preventing treaty abuse: A practical perspective

    January 27, 2015

    Keith Brockman, global tax director at Mars and author of the International Tax Best Practices blog, analyses BEPS Action 6 on preventing treaty abuse, calling for more balance in seeking to avoid double taxation and double non-taxation, and more guidance on the interplay between domestic law and treaty interaction.

  • Mariano Giralt: Global custodian and acronym-buster

    January 27, 2015

    The landscape of international taxation is changing. The OECD’s BEPS project is likely to rewrite the rules governing international taxation in a way that has not been seen since the League of Nations shaped existing rules in the 1920s. A key component of this is taxation of the financial sector. Various sector-specific tax laws have been proposed. This is providing those in the sector with plenty to think about. One such figure is Mariano Giralt, Managing Director, Tax Services, at BNY Mellon. He talks to Matthew Gilleard about some of the key tax developments impacting financial services.

  • In taxpayers' sights: What to look out for in 2015

    January 27, 2015

    With multilateral projects due for final delivery, and many of 2014’s key themes lingering on, 2015 comes with a lot of unfinished business.

  • Full plate for taxpayers seeking certainty in 2015

    January 27, 2015

    With multilateral projects reaching their climax in 2015, the year ahead is sure to be filled with moments that define the future direction of international taxation. Matthew Gilleard highlights some of the major trends taxpayers should be looking out for in 2015.

  • Indirect tax: Innovation, energy, and e-commerce

    January 27, 2015

    As global communications become more efficient, developing countries are fast-tracking their progress to becoming global economies – with VAT and excise tax reforms a crucial part of that process. Meredith McBride speaks with indirect tax leaders to pinpoint the issues that will have taxpayers and their advisers scratching their heads in 2015.

  • Moving goalposts mean taxpayers must stay on toes

    January 27, 2015

    Joe Stanley-Smith analyses how new attitudes and initiatives from tax authorities in key jurisdictions will influence the national and international tax dispute landscape in 2015.

  • Moscovici rules out minimum VAT threshold

    January 23, 2015

    Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs, has ruled out implementing a minimum threshold for VAT paid on e-services, broadcasting and telecommunications.

  • Small businesses rail against VAT MOSS changes

    January 21, 2015

    Small and micro-businesses have spoken out against this year’s EU changes to the place of supply for e-services, telecommunications and broadcasting.

  • EU VAT: Implementation going well so far, says Raponi

    January 15, 2015

    The implementation of the new EU system for VAT payment is going well, despite minor hiccups for Germany and the Netherlands, and complaints from UK businesses.

  • EU Parliament and Council agree on beneficial ownership registers

    January 07, 2015

    EU Parliament and Council negotiators have agreed a draft directive which would introduce beneficial ownership registers in Europe for the first time.

International Tax Review Profile

RT @AislingTax: @Ralph_Ire I know Reuters are great. But on Tax you're way better (at least for us nerds). Can you help set them straight? …

Jul 30 2015 08:29 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AislingTax: @padraichalpin @ReutersDublin "IBEC not up to speed with global tax developments" may have worked better as a headline?!

Jul 30 2015 08:28 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @padraichalpin: Ireland says OECD rules limit scope of new corporate tax "knowledge box" scheme http://t.co/zmaQoGmpP8 via @ReutersDublin

Jul 30 2015 08:25 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Our #ArticleOfTheWeek is available on our #facebook page for free http://t.co/7JkhGVMutQ

Jul 30 2015 09:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A new Brazilian scheme which looks a lot like the UK's #DOTAS requires taxpayers to disclose details of #tax planning http://t.co/Xjpfnz3NLG

Jul 28 2015 05:52 ·  reply ·  retweet ·  favourite
International Correspondents

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