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EU Archive

  • May 2018

    Big data will make or break use of the cloud for tax reporting

    May 24, 2018

    Implementing digital tax compliance tools are inevitable for corporations as real-time tax reporting gains momentum. But using cloud reporting may expose some tax teams to data risks.

  • European Tax Awards 2018: Winners announced

    May 17, 2018

    Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.

  • New Zealand to require foreign sellers of low-value goods to register for GST

    May 17, 2018

    The New Zealand government has released proposals that would require certain foreign sellers, online marketplaces and re-deliverers of goods to register for, collect and return GST on items delivered to a New Zealand address, if the value of the goods is NZ$400 or less, from October 1 2019, write Brendan Brown and Matt Woolley of Russell McVeagh.

  • Netflix ‘disappointed’ with EU country of origin state aid ruling

    May 17, 2018

    Netflix has told International Tax Review that it is "disappointed" with the EU General Court's ruling in the German state aid case concerning the country of origin principle. The company said the judgment leaves service providers vulnerable to differing tax rules.

  • Updated: A brief timeline on the developments of the LuxLeaks case

    May 15, 2018

    ITR breaks down the developments that led to the conviction, and subsequent court cases, of former PwC employees Antoine Deltour and Raphaël Halet, who exposed more than 300 multinational enterprises benefiting from sweetheart tax deals with the Luxembourg authorities to avoid taxes in Europe.

  • How the ATAD will drive up financing costs

    May 11, 2018

    Concern is growing among Sweden’s financial services sector about how the EU Anti-Tax Avoidance Directive (ATAD) will affect financing costs, but a tax director at a Swedish private equity fund warns that these issues also apply to many more industries.

  • Companies see no gain in splitting Big 4 tax and audit functions

    May 10, 2018

    UK proposals to separate tax and audit functions within the Big 4 accounting firms will not make a difference to the market or the way businesses choose their advisers, a tax director at a major fintech company has told International Tax Review.

  • Alvarez & Marsal appoints two senior directors

    May 03, 2018

    Alvarez & Marsal (A&M) Taxand UK has appointed Louise Jenkins and Andrew Ponting, formerly of FTI Consulting, as senior directors in its European tax practice.

  • Higher fixed establishment risk in Poland

    May 02, 2018

    Recent tax rulings and judgments of administrative courts in Poland have provided new insight into the concept of fixed establishment in Poland. However, the tax authorities and courts often employ a taxpayer-unfriendly approach.

  • Germany’s new finance minister distances himself from EU digital turnover tax

    May 02, 2018

    Germany’s new finance minister seems to have arced in terms of his political progression, starting out as a left-leaning gymnast in the 1980s and evolving into a mainstream politician whose views largely mirror those of his predecessor, Wolfgang Schaeuble.

  • UK to force overseas territories to set up beneficial ownership registers

    May 01, 2018

    The UK parliament has voted to force some of the world’s most-used tax havens to set up registers of beneficial ownership. This will necessitate tax planning changes for many companies and individuals.

  • April 2018

    The race to tax the digital economy

    April 30, 2018

    The OECD is seeking a global consensus to tax online companies like Facebook, Google, Microsoft and Amazon, but the European Commission (EC) wants a quick fix while negotiations for a global plan take place. How do these digital tax plans compare?

  • Plenty on planners’ plates: Tax Planning Survey 2018

    April 30, 2018

    The US Tax Cuts and Jobs Act and other countries’ responses to it, the BEPS project, various exchange of information agreements, incoming tax treaty changes and national elections are just a few of the obstacles ensuring that tax professionals have plenty of planning on their plates in 2018.

  • Digital issues and EU VAT reform take centre stage at ITR’s Indirect Tax Forum

    April 30, 2018

    The OECD’s David O’Sullivan opened ITR’s Indirect Tax Forum by talking about the role which web companies can play in collecting VAT and GST. Subscribers and delegates can download his presentation – and those of other speakers, including the EU’s Maria Teresea Fábregas – here.

  • New circular on German treaty shopping rules following ECJ dispute

    April 27, 2018

    Following the ECJ ruling in the Deister Holding and Juhler Holding joined cases, the German financial authorities have published a circular invalidating a section of the German Income Tax Act effective from 2007-2011, and softening the provisions applicable today.

  • Will the EU raise the bar for protecting whistleblowers?

    April 27, 2018

    LuxLeaks whistleblower Antoine Deltour has told International Tax Review why he thinks the European Commission’s proposal to strengthen protections for whistleblowers across the EU may not get enacted.

  • Taxing the digital economy: EU Commission Directive proposal for a significant digital presence tax

    April 23, 2018

    The EU Commission’s proposal for a 'significant digital presence' tax is a bold attempt to ring-fence the digital economy, despite the views of some OECD members that this approach is inappropriate.

  • Blockchain – $62 billion VAT fraud buster or just another tech bubble?

    April 05, 2018

    Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

  • March 2018

    European Tax Awards 2018 – Shortlist

    March 26, 2018

    The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.

  • The pitfalls of the EU’s digital tax plan

    March 23, 2018

    The European Commission (EC) is determined that tech companies like Facebook and Google don’t get a free ride, but its proposed digital tax plan could create tax risks for both governments and companies.

  • The OECD’s long road to a 2020 consensus on digital tax

    March 21, 2018

    The OECD plans to achieve an international consensus by 2020 on taxing the digital economy, but this ambitious timeline is unrealistic, say experts. The OECD’s David Bradbury defends the organisation’s approach in an exclusive conversation with International Tax Review.

  • ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

  • Embracing tax technology: The full perspective

    March 21, 2018

    Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

  • Global digital VAT/GST implementations: key questions

    March 21, 2018

    Businesses love certainty. It allows them to plan and act on short, medium, and long-term strategies. The unexpected brings operational complexities they do not need. Recently, as taxation of the digital economy gathers pace it is a case of ‘expect the unexpected’ for digital businesses operating globally. Taxamo’s Iman Deschâtres and JP McCarthy explore the topic.

  • Will the EU's MDRs mark the end of selling tax avoidance schemes?

    March 20, 2018

    The EU’s Economic and Financial Affairs (ECOFIN) Council has unanimously agreed on tax avoidance disclosure rules for intermediaries. For those selling tax avoidance schemes, the move is a game-changer. Both in-house and private practice tax advisers could be caught out by the rules.

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • EU Commission and EU Parliament: Taxation of the digital economy

    March 07, 2018

    There is growing evidence that the EU Commission will publish two proposals on the taxation of the digital economy and digital business models on March 21 2018.

  • Independent financial advisers are subject to VAT, says Italian Revenue Agency

    March 06, 2018

    The remarkable position of the Italian Revenue Agency about the application of VAT to financial services represents an important legal precedent across the European Union.

  • February 2018

    Private equity activity will not create a Danish permanent establishment

    February 28, 2018

    On February 23 2018 the Danish government presented a draft bill expresly stating that non-Danish investors carrying out long-term investment activity – for example through private equity, venture or infrastructure funds – will not have a permanent establishment in Denmark.

  • The EU’s digital tax framework threatened by conflicting political agendas

    February 27, 2018

  • US tax reform: The tax competition risks to the Netherlands and EU

    February 27, 2018

  • No room for doubt: the ‘race to the bottom’ is on

    February 27, 2018

    Judging by the speeches at the World Economic Forum in Davos, political and business leaders are concerned by the changing dynamics of international tax competition and there can be no doubt that the ‘race to the bottom’ is on.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • Bitcoin and other cryptocurrencies in tax

    February 27, 2018

    A significant amount of developments have taken place in the past few years, writes Rose Boevé of EY Dutch Caribbean. This includes a surge in cryptocurrencies and in the accompanying regulatory playing field.

  • January 2018

    Italy leads the way with trend-setting digital sales tax

    January 30, 2018

  • Q&A: EC’s Stephen Quest talks about the EU’s digital tax future

    January 30, 2018

    The European Commission’s Director General for Taxation and Customs Union tells International Tax Review about how the European Commission is pushing ahead with its plans for a digital tax framework, how it will work with OECD initiatives, and the emerging industries and technologies making their mark.

  • Q&A: Margaret Hodge on the Paradise Papers and responsible tax

    January 30, 2018

    Margaret Hodge, UK MP for Barking, who chairs the All Parliamentary Party Group (APPG) on Responsible Tax, speaks to International Tax Review about the Paradise Papers and how best to tackle tax avoidance in a modern global economy.

  • Towards taxation of robots or their use?

    January 30, 2018

    The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

  • Google is happy to pay more tax, says CEO

    January 25, 2018

    In his speech to the World Economic Forum in Davos, Google CEO Sundar Prichai declared that the tech company is “happy to pay more” in taxes and called for the international tax system to be reformed. His comments come during heightening international debate on how to fairly tax the high-tech economy.

  • UK Brexit Taxation Bill leaves businesses at risk

    January 24, 2018

    On January 8 2018, the legislation setting the UK’s post-Brexit customs and VAT regimes passed its second reading in the House of Commons. The preliminary statute prepares the country to take full governorship of its customs and VAT regimes from 30 March 2019, when the UK is scheduled to depart the European Union (EU).

  • Final week to enter for the European Tax Awards

    January 23, 2018

    The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now.

  • Apple expands US operations after Tax Cuts and Jobs Act

    January 22, 2018

    In a move which seemingly vindicates the tax cuts in the US tax reform bill, Apple has announced it will be expanding its US operations. But this may just be the tip of the iceberg, as some of the biggest companies in the world are looking to follow Apple’s example.

  • How Facebook could threaten Ireland’s tax revenue boom

    January 11, 2018

    The Irish government has declared its first budget surplus in a decade and many observers have attributed this to corporate tax receipts, but Facebook’s decision to change its business model poses risks to government coffers if other MNEs follow suit.

  • Will US tax reform spark a new ‘race to the bottom’?

    January 02, 2018

    The US’s long-awaited tax reform has brought the country’s corporate tax rate down to 21% - below 2017’s OECD average rate of around 25%. Will this spark a new wave of tax competition?

International Tax Review Profile

RT @EY_Tax: We are very honored to have received the European Transfer Pricing Firm of the Year award at the @IntlTaxReview #EuropeanTaxAwa…

May 24 2018 03:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @BCLP_Russia: International Tax Review Recognises Bryan Cave Leighton Paisner (Russia) LLP as Tax Firm of the Year in Russia @IntlTaxRev…

May 23 2018 08:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EY_Tax: Another great win. Our @EY_Norge Head of Transfer Pricing, Mette Granheim, picks up the award for Norwegian Transfer Pricing Fi…

May 23 2018 08:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MathesonLaw: We are delighted to have been named Ireland Transfer Pricing Firm of the Year at the @IntlTaxReview @TPWeek #EuropeanTaxAw…

May 23 2018 08:48 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Avalara revolutionises the world of tax, helping the over 3,000 companies with automated EU VAT compliance @avalara @I…

May 21 2018 02:49 ·  reply ·  retweet ·  favourite
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