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EU Archive

  • February 2019

    Survey: Effective TP management of global intellectual property

    February 19, 2019

    Multinational companies face the challenge of how to restructure their intellectual property (IP) in an increasingly uncertain world. Taxpayers can voice their concerns anonymously in International Tax Review’s IP survey.

  • ‘Over 50 shades of grey’ in corporate taxes make automation tough

    February 18, 2019

    Finding consistency in direct tax and transfer pricing matters makes it increasingly challenging to automate repetitive or routine tasks in the global tax function, say tax technology leaders.

  • Companies turn to insurance to push through M&A deals

    February 15, 2019

    Companies in the private equity and real estate sectors are increasingly turning to tax-specific insurance to expedite M&A deals.

  • The OECD’s four proposals to tax the digital economy

    February 14, 2019

    The leading proposal in the OECD’s two-week consultation on four possible approaches to taxing the digital economy focuses on marketing intangibles, expanding the number of businesses that could fall under its scope.

  • CbCR: MNEs invest more in tech and personnel to address audit risks

    February 12, 2019

    Tax heads are spending millions on new technology and staff to deal with what can be unfair audits by tax authorities looking at county-by-country reports (CbCR), adding data to what is already an increasingly dispute-prone environment.

  • Companies struggle to distinguish Quebec users for VAT compliance

    February 12, 2019

    Foreign businesses are grappling with the ambiguity of Quebec’s digital VAT rules as it becomes the only Canadian territory to extend its sales tax to include online goods and services provided by non-resident sellers.

  • Submit now for World Tax and World TP 2020

    February 11, 2019

    We are pleased to announce the official launch of World Tax and World TP 2020.

  • Skills exchange helps tax teams succeed with digital reporting

    February 11, 2019

    Tax departments are partnering with other corporate functions to obtain the skills required to comply with technology-driven tax policies as they try to find a way around limited budgets and resources.

  • What Austria’s platform VAT law says about the digital tax conversation

    February 08, 2019

    A package proposed by the Austrian government includes a reform to platforms’ VAT obligations, mirroring the UK’s and Germany’s laws. But with the EU poised to act in 2021, why is Austria bothering to move in 2020?

  • EU code of conduct on business taxation groups gets new chairperson

    February 08, 2019

    Lyudmila Petkova has replaced Fabrizia Lapecorella as the chairperson of the EU Council’s working group that oversees the implementation of the EU’s code of conduct on business taxation.

  • Tax departments frustrated by French DST as France settles Apple case

    February 07, 2019

    Tax departments in France are increasingly agitated by the government’s efforts to impose a digital services tax (DST). This is just as the French government settles its long-running dispute with Apple.

  • Why BEPS 2.0 makes tax heads nervous

    February 04, 2019

    Some tax directors are unimpressed by the direction of the OECD’s digital tax proposals, with one warning they will bring “a whole new world” with wide-ranging implications.

  • Investor pressure drives corporate tax policy development

    February 01, 2019

    Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

  • January 2019

    Who controls the digital tax debate?

    January 28, 2019

    Businesses shouldn’t think about compliance with EU digital tax proposals, but instead influence the conversation and ensure governments aren’t hitting them by accident, say tax executives, advisors and lobby groups.

  • Financial institutions adapt to tax transparency

    January 28, 2019

    Tax transparency initiatives such as the CRS, AEOI and FATCA, and the upcoming mandatory disclosure rules, are having a profound impact on the operations and IT infrastructure of financial institutions (FIs) worldwide. Ronald Frey, chief product officer of the RegTech product unit within BearingPoint, discusses how these are creating trends towards data alignment and centralisation, and are changing the role of FIs and wealth managers in cross-border tax reporting.

  • The battle for resources: Making the case for tax departments

    January 28, 2019

    The rate of change in the tax regulatory environment in recent years has been rapid, arguably more so than at any other time in recent history. Heads of tax are competing with colleagues in other functions for a share of finite budgets. The challenge is to show value for money, writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • 2019: The eye of the storm

    January 28, 2019

    After several years of rapid change, the international tax system appears to be entering a calmer phase, but the outlook suggests that some big challenges are on the horizon. Josh White looks at the 2019 forecast.

  • Not another tax department transformation

    January 28, 2019

    One of the principal subjects of discussion and analysis in tax in recent months is digitalisation. I am not only talking about the OECD, EU and unilateral proposals to address the taxation of the digital, or digitalised, economy, but also the potential of digital innovations to change business, tax administration and tax department processes.

  • Banks feel the strain of getting ready for DAC6

    January 25, 2019

    Financial institutions are feeling the pressure of laying the groundwork for the reporting requirements of the EU’s mandatory disclosure rules (DAC6) as they take on a more vital role in tax planning and transparency.

  • EU’s majority voting proposal puts CCCTB back on the table

    January 21, 2019

    The common consolidated corporate tax base (CCCTB) and digital services tax (DST) could be introduced if the EU Commission’s proposal for qualified majority voting (QMV) succeeds.

  • How VAT and customs will work the day after a no-deal Brexit

    January 17, 2019

    Britain is nearer than ever to a disruptive exit from the EU, but businesses can do agonisingly little to prepare.

  • Will clearance e-invoicing spread through the EU?

    January 14, 2019

    Governments around the EU are watching Italy to see if its new mandatory e-invoicing system (Sistema di Interscambio, or SDI) works, and whether it is effective in increasing the VAT take.

  • What the G20 should know about international cryptocurrency tax policy

    January 07, 2019

    International cryptocurrency tax policy can achieve trust if it is done correctly, writes Michael Minihan, partner at BX3 Capital.

International Correspondents