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EU Archive

  • December 2017

    Q&A: European tax commissioner Pierre Moscovici talks tax havens and the digital single market

    December 12, 2017

    European Commissioner for Economic and Financial Affairs, Taxation and Customs Pierre Moscovici speaks to International Tax Review about the EU’s blacklist of tax havens, the struggle to tackle tax avoidance and how to tax the digital economy.

  • Brexit means full alignment on customs

    December 08, 2017

    After months of gruelling negotiations, the EU and the UK have finally settled on the first parts of a Brexit deal covering the questions around the single market and customs union with major implications for tax policy.

  • EU plays it safe with tax blacklist

    December 05, 2017

    The EU Council has listed 17 jurisdictions as non-cooperative for tax purposes in its latest blacklist, and also released a grey list of 47 countries, but, it has played it safe by excluding known tax havens.

  • EU to step up information sharing in digital VAT fraud plan

    December 04, 2017

    The European Commission (EC) has proposed new tools to help its member states combat VAT fraud through greater information sharing.

  • European Tax Awards 2018: Submission period now open

    December 04, 2017

    Companies and firms can now enter for the European Tax Awards 2018.

  • November 2017

    Who will be on the EU’s tax haven blacklist?

    November 29, 2017

    The European Union is about to release a blacklist of uncooperative tax jurisdictions as part of the international effort to crackdown on tax avoidance. The blacklist has sparked speculation over which countries are most under threat.

  • Will Italy lead the way for a digital sales tax?

    November 24, 2017

    The Italian Senate is considering introducing a digital sales tax to tackle the problem of tax avoidance by tech companies. This would take the form of an equalisation tax on the turnover of digitalised companies.

  • UK budget targets tech titans – or does it?

    November 24, 2017

    Technology companies may feel targeted by the UK’s budget, which introduced measures that will hit companies including Amazon, eBay, Google, Facebook and Twitter, but there were also some sweeteners to encourage post-Brexit economic prosperity.

  • France puts business at ease over mergers

    November 20, 2017

    The French government has released a second corrective finance bill for 2017, which contains new provisions for cross-border mergers, in response to a ruling by the European Court of Justice (ECJ) in March 2017 and complementing Emmanuel Macron’s pro-business agenda.

  • Big 4 come under scrutiny over tax havens

    November 17, 2017

    The Big 4 have been slammed by a new report on tax havens, as the international debate following the release of the Paradise Papers widens and the EU presses for action against tax advisers.

  • Will the UK’s VAT threshold fall?

    November 15, 2017

    Brexit may offer the best opportunity to address the UK’s high VAT registration threshold that is distorting business practices, according to a recent report released by the Office of Tax Simplification (OTS).

  • UK budget – will it be a whimper or a bang?

    November 15, 2017

    Ahead of next week’s UK budget, beleaguered British Chancellor Philip Hammond is said to be considering a major VAT overhaul, and other tax measures targeting large online businesses like Amazon and Uber. But he could be cautious to avoid controversy and potentially keep his job.

  • Big corporations pay more to fill hole in French government finances

    November 10, 2017

    Despite the aims of the new government, France is set to adopt a one-time tax hike on the profits of large companies to help cover the repayments of billions of euros lost from a dividends tax found to be unconstitutional.

  • Transparency now: Paradise Papers spark demands for public registers in tax havens

    November 08, 2017

    The release of the Paradise Papers has reignited the debate about tax avoidance in UK overseas territories and crown dependencies, with politicians calling for public beneficial ownership registers to be extended to such jurisdictions.

  • Littlewoods case sets precedent for VAT compound interest claims

    November 08, 2017

    The UK Supreme Court unanimously dismissed Littlewoods’ appeal in a long-running VAT dispute over compound interest. The case is bad news for numerous companies with pending claims for similar repayments.

  • Risks and rewards: Belgium embarks upon corporate tax reform

    November 06, 2017

    The Belgian government has reached an agreement on its corporate tax reforms. This shake-up has major implications for business.

  • Unilateral action on a digital tax framework poses global risk

    November 02, 2017

    The European Commission and OECD are gathering views on how digital companies should be taxed to ensure they pay their fair share, but the lack of agreement among international players could create major problems.

  • October 2017

    UK under investigation for rules enabling profit shifting

    October 27, 2017

    The European Commission (EC) has opened a state aid investigation into the UK’s tax laws, which it says exempt multinationals with certain types of subsidiaries in tax havens from controlled foreign company (CFC) rules.

  • Breaking down borders: Liberating EU commerce through VAT reform

    October 26, 2017

    While walls, wire fences and border checks proliferate around the world, the EU is looking to liberalise VAT rules to break down barriers to trade within its borders. Joe Stanley-Smith explores the EU’s proposals for a new definitive VAT regime with Maria Teresa Fabregas Fernandez, director for indirect taxation and tax administration at the European Commission.

  • The EU’s misguided tax war on US companies

    October 26, 2017

    The European Union has released another state aid decision that targets a US multinational corporation. Joe Kennedy, senior fellow at the US Information Technology and Innovation Foundation who specialises in tax and regulatory policy, examines the global damage the EU’s actions could cause.

  • European Union: Public CbCR impasse in EU’s Council and possible impact of President Tusk’s EU reform plans

    October 26, 2017

  • Panama Papers committee calls for minimum EU tax rate

    October 25, 2017

    The final draft report of the European Parliament’s Panama Papers Committee of Inquiry (the PANA committee) calls for the EU to implement a minimum tax rate across its member states. This proposal is a part of package of reforms that could have major implications for EU tax policy.

  • World Tax 2018 released

    October 23, 2017

    After six months of research and contacting thousands of firms around the world, International Tax Review is pleased to present World Tax 2018, which can be viewed at http://www.itrworldtax.com.

  • ECJ clarifies VAT treatment of hire purchase contracts in Mercedes case

    October 12, 2017

    Businesses could find VAT accounting easier after the European Court of Justice (ECJ) ruled that hire purchase-like contracts, which include an option to buy, should be treated as a supply of goods, rather than services, if exercising this option is the lessee’s obvious choice.

  • Business costs to fall as EU agree on MAP

    October 11, 2017

    Ministers of the EU Economic and Financial Affairs Council (ECOFIN) have agreed on a new system for resolving double taxation disputes between member states that could see litigation and compliance costs fall considerably for businesses operating in the EU.

  • Major reform of VAT on trade within the EU begins

    October 11, 2017

    The transitional solution for intra-community trade introduced more than 25 years ago is to be replaced by a definitive VAT system. Ronny Langer of KLMZ discusses the first proposals published by the European Commission.

  • UK and Ireland brace for customs chaos as ‘no-deal’ Brexit looms

    October 10, 2017

    The UK has released a white paper examining possibilities for its post-Brexit customs system once it leaves the EU’s customs union, and a more revealing report by Ireland’s Revenue has added further detail.

  • What should businesses do with their taxes in Catalonia?

    October 06, 2017

    The Catalonia region of Spain has been plunged into chaos with police violence, riots and strikes following an independence referendum declared illegitimate by the Spanish government on October 1. How should businesses react?

  • EC loses patience with Irish stalling over €13 billion Apple state aid reclaim

    October 05, 2017

    The European Commission is taking Ireland to court as the country still hasn’t reclaimed the €13 billion ($15.2 billion) state aid from Apple more than a year after the company’s tax treatment was deemed illegal.

  • EU VAT gap falls ahead of VAT reform to tackle fraud

    October 05, 2017

    The EU hopes that its plan to reform the VAT system, which includes changes to the digital single market, will make it more resilient to the massive level of fraud currently prevalent within its borders.

  • Amazon slapped with €250 million bill for illegal state aid

    October 04, 2017

    Luxembourg will have to reclaim €250 million ($294 million), plus interest, from Amazon for “undue tax benefits” after the European Commission announced its state aid decision in the case. But the amount is surprisingly small and many say the decision doesn’t tackle the real issue.

  • Dutch caretaker government proposes contentious refinement of VAT rate for medicines

    October 03, 2017

    In the recently launched 2018 tax plan, the Dutch government has proposed to narrow the definition of medicine for the application of the reduced VAT rate. Jan Sanders, indirect tax manager at RELX, discusses the proposal in the light of the growing appetite, at EU level, for simplifying the structure of VAT rates.

  • Austria’s Hans Jörg Schelling eyes EU digital tax rules

    October 02, 2017

    Austrian Federal Minister of Finance Hans Jörg Schelling has not held back on his views of how to tax multinational corporations so they pay their fair share. He talks to Anjana Haines about what he has planned over the coming year.

  • Aggregation v consolidation: Getting CCCTB’s accounting right

    October 02, 2017

    With the CCCTB back on the EU agenda, Richard Murphy, professor of practice in international political economy at City, University of London, argues it does not represent true consolidation and could fail in its objectives.

  • European Union: European Parliament adopts legislative resolution on public CbCR

    October 02, 2017

  • September 2017

    Former EU VAT head Raponi joins Taj in France

    September 28, 2017

    Donato Raponi, former head of the VAT Unit at the European Commission, will join Taj Société d’Avocats as an associate of counsel.

  • EU to redesign tax net to catch online giants

    September 27, 2017

    The European Commission (EC) will set out a “strong and ambitious” vision on how to tax the digital economy in early 2018, targeting companies such as Google, Amazon, Microsoft and Apple.

  • What CETA means for taxpayers

    September 27, 2017

    The Comprehensive Economic and Trade Agreement (CETA) between the EU and Canada has provisionally entered into force, offering tax advantages for businesses.

  • Andersen Global promotes two to co-managing partners for Europe

    September 13, 2017

    Andersen Global has promoted Andrea De Vecchi and Paolo Mondia to become co-managing partners for the firm’s European region.

  • ECOFIN to consider virtual PE rules to tax digital MNEs

    September 13, 2017

    Multinational technology giants like Google, Amazon, Apple, Microsoft and Facebook could face higher tax bills under EU plans to introduce virtual permanent establishment rules. However, such rules could be difficult for governments to administer.

  • Panama Papers committee members call for permanent EU tax investigation committee

    September 06, 2017

    As the mandate of the European Parliament's committee investigating the Panama Papers scandal draws to a close, some committee members are calling for the EU to adopt a more permanent solution to deal with infringements, comparable to the one of the US permanent subcommittee on investigations.

  • August 2017

    The world’s best tax controversy leaders revealed

    August 29, 2017

    The seventh edition of the Tax Controversy Leaders guide has been released, with more than 300 new names and seven additional countries this year.

  • Tax risk pendulum: Collaboration vs. uncertainty

    August 23, 2017

    Tax risk is a modern ‘term of art’ perception; this risk can be viewed as a pendulum. Keith Brockman looks at the advantages of corporate collaboration and threats of uncertainty and public distrust.

  • Bringing tax accounting into the 21st century

    August 23, 2017

    Richard Murphy, professor of practice in international political economy at City, University of London, argues that we do not need multinational tax returns to be made public, but better accounting is vital.

  • Tax havens: An unnecessary evil?

    August 23, 2017

    The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these jurisdictions play in an era of BEPS measures and increasing transparency.

  • Avinash Persaud: The banker who designed FTT to tame City

    August 23, 2017

    Former managing director of State Street Bank and leading financial expert Avinash Persaud tells Salman Shaheen why he has designed a financial transaction tax (FTT) for Britain’s opposition Labour Party to help rein in the City of London.

  • France takes on digital corporations with EU tax harmonisation plans

    August 23, 2017

    The tax payments of Airbnb, Google, Facebook and Amazon have prompted the French finance minister to push, together with Germany, for the EU harmonisation of corporate tax rates. But will this solve the ‘paying a fair share’ argument, or does the problem lie with domestic PE rules?

  • Sports Direct emerges victorious over HMRC in VAT ruling

    August 21, 2017

    Sports Direct has won an appeal ruling against the UK tax authorities in a VAT case concerning de-coupling. Adam Peacock of Baker McKenzie looks at why the company won and what this decision means.

  • Will tax avoidance schemes come to an end?

    August 18, 2017

    Following Chevron’s settlement with the Australian Tax Office (ATO) over its transfer pricing dispute, are governments and the OECD-led global initiatives now taking the appropriate actions to tackle tax avoidance once and for all?

  • Q&A: Maltese Finance Minister Edward Scicluna surveys a changing EU tax landscape

    August 07, 2017

    Malta’s Finance Minister Edward Scicluna talks to Anjana Haines about the country’s achievements and his hopes for the future, EU taxation and international tax initiatives.

  • OPINION: Business should get behind carbon taxes before the world burns

    August 03, 2017

    Disturbing reports on climate change show why the world must support carbon taxes, but they can also bring benefits for businesses, writes Salman Shaheen.

  • EU tells Belgium and France to abolish tax exemptions for ports

    August 02, 2017

    The European Commission (EC) has made the next move in a long-running state aid dispute over corporate tax exemptions for ports, by telling France and Belgium to abolish the exemptions in order to align their tax regimes with EU law.

  • July 2017

    EU case to set precedent on VAT treatment of rebates for parties outside the distribution chain

    July 27, 2017

    The ECJ will soon rule on a case involving global pharmaceutical company Boehringer Ingelheim that will set a VAT precedent for the pharmaceutical sector. Jan Sanders, indirect tax manager at RELX, discusses the impact of a ruling on this long-debated matter concerning the VAT treatment of supplies outside a distribution chain.

  • Avinash Persaud: The ex-banker who designed an FTT to tame the City

    July 20, 2017

    Former managing director of State Street Bank and leading financial expert Avinash Persaud tells Salman Shaheen why he has designed a financial transaction tax (FTT) for Britain’s opposition Labour Party to help rein in the City of London.

  • ATO talks low-value goods exemption removal

    July 19, 2017

    In less than a year, Australia will become the first country to remove its GST exemption on imported low-value goods. International Tax Review spoke exclusively to the Australian Taxation Office (ATO) about how it is preparing for the change, and the increasing collaboration between tax authorities post-BEPS.

  • German Fiscal Court on the dilemma of tax neutrality for funds and equal treatment under the EU freedoms

    July 18, 2017

    Under its tax regime, Germany grants a tax exemption only for domestic funds but not for foreign funds. The Fiscal Court Münster (20/04/2017,10 K 3059/14 K) ruled that this is in line with the EU freedoms because the situation of German funds is not comparable to that of foreign funds.

  • HMRC’s new customs system may not be ready in time for Brexit

    July 13, 2017

    The UK’s National Audit Office (NAO) has published a report on the progress of a new customs system. Questions remain about whether it will be ready in time for Brexit, and whether it will be fit for purpose.

  • Tax director 2.0

    July 11, 2017

    Tax work is being transformed by technology, and the role of the tax director is changing with it. Joe Stanley-Smith looks at the new tools on offer to businesses, the skills needed to use them properly, and why companies need to jump on the bandwagon sooner rather than later.

  • European Union: Update on public CbCR

    July 11, 2017

  • Can the race to the bottom be reversed?

    July 07, 2017

    Gathering for their annual conference, Tax Justice Network activists are gearing up for their next big battle: reversing the global race to the bottom on corporate tax rates and social protections.

  • Q&A: Richard Murphy celebrates the victory of public CbCR

    July 05, 2017

    Salman Shaheen talks to Richard Murphy, the man who invented country-by-country reporting (CbCR), on why yesterday’s European Parliament vote means he has just achieved his life’s ambition.

  • After years of delay, has the FTT’s time finally come?

    July 05, 2017

    With finance ministers meeting in Brussels next week, Robin Hood Tax campaigners are ramping up the pressure. But will the financial transaction tax (FTT) see the light of day?

  • June 2017

    The world’s best indirect tax leaders revealed

    June 29, 2017

    The sixth edition of the Indirect Tax Leaders guide has been released, with more than 200 new indirect tax leaders recognised around the world.

  • Companies across Germany could face state aid clawback

    June 28, 2017

    German companies could be hit with an unexpected tax bill if the European Court of Justice (ECJ) rules that a commonly used clause in the country’s Real Estate Transfer Tax (RETT) Act constitutes state aid.

  • Final week to submit nominations for the Women in Tax Leaders guide

    June 26, 2017

    There are only a few days left to nominate the leading women in the tax advisory world for the third edition of the Women in Tax Leaders guide. The submission period closes on June 30.

  • OPINION: The UK needs a VAT cut

    June 22, 2017

    As inflation bites and fraught Brexit negotiations begin under the uncertainty of a hung Parliament, and with a government that has had to scrap many of its pledges to cling to power, Salman Shaheen argues it is time to consider cutting VAT.

  • European Commission to crack down on ‘supply side’ of tax avoidance

    June 20, 2017

    Leaked documents reportedly reveal the Commission is seeking to tighten its regulation of what activists term the ‘supply side’ of tax avoidance – the banks, law and accountancy firms that devise aggressive schemes.

  • ECJ backs UK in Gibraltar Betting and Gaming Association case

    June 15, 2017

    The European Court of Justice (ECJ) has added to Gibraltar’s list of Brexit worries by ruling against the Gibraltar Betting and Gaming Association’s (GBGA’s) appeal for its members to be spared from paying the UK’s 15% consumption tax.

  • Will the European Public Prosecutor’s Office successfully tackle terror and VAT fraud?

    June 15, 2017

    Twenty EU member states have agreed to establish a Public Prosecutor’s Office to crack down on billions in VAT fraud. But will it prove effective and how will it impact multinational companies?

  • EU’s public CbCR loophole slammed for failures

    June 14, 2017

    Two European Parliament committees that adopted a draft report on public country-by-country reporting (CbCR) have received heavy criticism over a proposed ‘loophole’ that will allow MNEs to not publically disclose “commercially-sensitive” information.

  • What now for taxes as hung Parliament throws UK into uncertainty?

    June 09, 2017

    With 42.4% of the vote, the Conservative Party has lost its majority in Parliament and may now have to rely on the Democratic Unionist Party (DUP) for getting their tax measures passed.

  • Who benefits from carbon tax increases?

    June 08, 2017

    A recent report calls for a global effort to save the planet by introducing high carbon taxes, but will tough tax measures work and who will gain from them?

  • May 2017

    EU adopts directive to tackle hybrid mismatches

    May 31, 2017

    The European Union (EU) Council has adopted rules to prevent multinationals using hybrid mismatch arrangements to avoid taxation, but the measures risk conflicts with national laws and could give rise to disputes.

  • The Brockman brief: Double taxation: Does it matter?

    May 30, 2017

    There is one topic that is seemingly silent by tax administrations, non-governmental organisations (NGOs), parliamentarians and international tax bodies: double taxation. Keith Brockman reviews the state of play and what can be done to help multinationals.

  • UK parties split over taxes

    May 30, 2017

    As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy. Josh White examines the party manifestos.

  • Transforming tax – under pressure

    May 30, 2017

    Tax departments are feeling the heat. A tsunami of changes is causing them to rethink their purpose and review how they operate. Mark Body, director, tax transformation (financial services) at KPMG in the UK, considers how corporate tax leaders are adapting to the changes, and what the future is likely to hold for them and their teams.

  • Using blockchain for transparent beneficial ownership registers

    May 30, 2017

    The OECD and the Financial Action Task Force (FATF) are considering how to improve implementation of the international standards on transparency, including on the availability of beneficial ownership information and its international exchange. Julia de Jong, Alexander Meyer, and Jeffrey Owens of the Global Tax Policy Centre at the Institute of Austrian and International Tax Law within the Vienna University of Economics and Business explore how blockchain technology could be used to achieve this goal.

  • The economics behind EU tax probes: What it means for you

    May 30, 2017

    Understanding competition economics can help multinationals and national authorities restore and maintain the legal certainty of tax rulings. In the first of a two-part series of articles, Carina Lange, senior consultant at CEG Global in the Netherlands, explains the approach the Commission is taking to assess whether tax rulings or systems distort competition and how it fits into the general economic assessment of state aid cases.

  • UK parties split over taxes

    May 24, 2017

    As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy.

  • Last chance to submit for World Tax and Transfer Pricing 2018

    May 15, 2017

    The submission period for World Tax and World Transfer Pricing 2018 has ended. Firms interested in making submissions should contact their country's researcher immediately if they have missed the deadline.

  • Macron’s victory puts corporate tax cuts on the agenda

    May 08, 2017

    After 66-34 victory in the French election, Emmanuel Macron faces the difficult task of fighting the legislative elections and building a government to deliver his reform agenda: cutting taxes and public spending. The outcome was a significant relief for European leaders in particular.

  • Macron calms Frexit fears

    May 03, 2017

    Both of the candidates in France’s upcoming election are talking about tax cuts – but while Emmanuel Macron would slash France’s corporate tax rate, his opponent, Marine Le Pen, would cut the rate for smaller businesses, and increase taxation of companies which hire foreign workers.

  • April 2017

    CbCR nears: Reputational risk perceptions

    April 26, 2017

    Country-by-country reporting (CbCR) deadlines are approaching and MNEs are carefully preparing the information and diligence behind the numbers. CbCR brings us to the next phase and Keith Brockman asks how reputational risk will be questioned by the public (if disclosed) and defended or ignored by MNEs and tax administrations.

  • CRS allows taxpayers to avoid detection as loopholes remain

    April 26, 2017

    Financial institutions are busy filing their first reports to tax authorities to comply with the common reporting standard (CRS), but loopholes in the global measure mean some taxpayers can remain undetected. Amelia Schwanke highlights the gaps appearing and the jurisdictions enabling them.

  • Belgium introduces exit tax rules as it implements ATAD

    April 06, 2017

    Belgium introduces a deferred payment regime for companies required to pay exit taxes on the cross-border relocation of assets, migration or restructuring in line with the EU Anti-Tax Avoidance Directive (ATAD).

  • Technology uses grow to tackle tax fraud across the sharing economy

    April 05, 2017

    The sharing economy has offered numerous opportunities to individuals and businesses to minimise their tax liabilities, but tax authorities are now using sophisticated software to target those avoiding tax via platforms such as Airbnb, eBay, Amazon and Uber.

  • March 2017

    Joint international investigation targets tax evasion enablers and Credit Suisse

    March 31, 2017

    A joint international investigation, involving Australia, Germany, the UK and the Netherlands, has led to several arrests and an increase in inquiries against individuals involved in tax evasion that are linked to Swiss bank accounts at Credit Suisse.

  • Uber faces big VAT bill if tax campaign wins in UK court

    March 30, 2017

    Uber could be forced to pay millions of pounds in indirect tax if the UK High Court decides that the company should be charging VAT on its services. HMRC could also face questions as to why it did not take action at the first opportunity.

  • EU Parliament backs ATAD II to push ahead with hybrid mismatch rules

    March 29, 2017

    The EU Parliament’s Economic and Monetary Affairs Committee (ECON) has accepted proposals to end the use of hybrid mismatch arrangements by multinationals, but has made several amendments to expand the rules.

  • World Tax and World Transfer Pricing submissions open

    March 29, 2017

    The research period for World Tax and World Transfer Pricing 2018 has now begun. Firms interested in making submissions can download the relevant forms from this page.

  • The Brockman brief: EU CbCR: What is the vision?

    March 23, 2017

    As the EU takes the first major step towards introducing public country-by-country reporting (CbCR), many are asking what the EU’s plan really means. Keith Brockman considers the vision of the latest proposal.

  • Brexit: Knowing the unknowns for taxation

    March 23, 2017

    Dealing with the known unknowns is all any business can seek to do in the uncertain environment, whether it stems from the US or the UK. Cormac Kelleher, international tax partner at Mazars in Dublin discusses the plethora of unknowns and how companies can navigate through it all.

  • Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development

    March 23, 2017

    The world is on the cusp of a major tax revolution as cryptocurrencies and online distributed ledger technologies, such as blockchain, push financial systems from the physical world to online. Amelia Schwanke speaks to the experts in a roundtable discussion about the tax implications and usage of digital currencies and blockchain.

  • Technology solutions in a post-BEPS world

    March 23, 2017

    There has been a complete paradigm shift in global taxation with the rise in audit risks caused by new global initiatives like the OECD’s BEPS Project. JD Choi, CEO at Tax Technologies, explores the technology solutions that should be administered to mitigate these audit risks in a post-BEPS world.

  • European Union: EU targets 92 non-EU jurisdictions as potential tax havens

    March 23, 2017

  • Antoine Deltour: LuxLeaks whistleblower speaks out

    March 15, 2017

    Antoine Deltour, one of the two whistleblowers at the centre of the LuxLeaks scandal, said that he had “mixed feelings” after his conviction for leaking confidential information was upheld, but his sentence was reduced.

  • LuxLeaks whistleblowers' appeal crushed

    March 15, 2017

    In a massive blow to tax transparency and whistleblower campaigners, Antoine Deltour and Raphaël Halet have failed in their quest to be acquitted for the LuxLeaks scandal in an appeal against an earlier verdict.

  • A brief timeline on the developments of the LuxLeaks case

    March 15, 2017

    ITR breaks down the developments that led to the conviction 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.

  • Webinar: Transfer pricing issues for MNEs investing in Africa

    March 13, 2017

    Recent studies show that the African continent is attracting a growing amount of investments from foreign multinational enterprises. BonelliErede and International Tax Review will provide an overview of the main transfer pricing issues to consider for structuring investments into selected countries.

  • ECJ stands firm on e-books standard VAT rate

    March 10, 2017

    The European Court of Justice (ECJ) has reiterated its stance on the controversial issue of taxing e-books in a decision against Poland.

  • New Director for Indirect Taxation and Tax Administration at the European Commission

    March 09, 2017

    The European Commission has decided to appoint Maria Teresa Fabregas Fernandez as its Director for Indirect Taxation and Tax Administration. She takes over the role from Donato Raponi on March 16.

  • EU undresses MNEs' beneficial owners in transparency push

    March 02, 2017

    Tax transparency activists are rejoicing after MEPs in the European Parliament passed amendments to the EU Anti-Money Laundering Directive that allow public access to registers containing the details of the beneficial owners of companies and trusts.

  • EU takes the global lead with rules on hybrid mismatches

    March 01, 2017

    The EU will lead the way in defining how countries worldwide will implement rules to stop the use of hybrid mismatch arrangements in line with BEPS Action 2 after the Economic and Financial Affairs Council (ECOFIN) agreed its position on the rules to prevent the practice with the tax systems of non-EU countries.

  • February 2017

    The Brockman brief: Tax haven blacklist: Talk of the town

    February 28, 2017

    As EU member states determine the criteria for what constitutes a tax haven, while at the same time lowering their tax rates, the debate over tax havens is growing. Keith Brockman considers the parameters of the ideas of ‘transparency’ and ‘tax haven blacklist’.

  • GE/PwC deal advances trend to outsource tax functions

    February 28, 2017

    With corporations meeting the demands of rapidly changing regulations, increased audits, and new tax technology functions, some are overwhelmed with how much tax is influencing their business strategy – leading to a number of outsourcing arrangements. Amelia Schwanke explores whether General Electric (GE) and PwC’s recent agreement has ignited a new trend for outsourcing a business’s tax function

  • EU: EU public country-by-country reporting

    February 28, 2017

  • Nominations open for Tax Controversy Leaders guide

    February 27, 2017

    The research period for the seventh edition of International Tax Review’s Tax Controversy Leaders guide has begun.

  • Nominations open for Indirect Tax Leaders guide

    February 13, 2017

    The research period for the sixth edition of International Tax Review's Indirect Tax Leaders guide has begun.

  • Transatlantic tax tensions grow over business poaching

    February 08, 2017

    EU leaders are queuing up to criticise the US and UK over plans to slash corporation tax, while US President Donald Trump makes provocative comments on the European project. The growing conflict means corporate CEOs are left scratching their heads on tax planning and whether to shift manufacturing, IP and profit into the US.

  • GE/PwC deal advances trend to outsource tax functions

    February 08, 2017

    With corporations meeting the demands of rapidly changing regulations, increased audits, and new tax technology functions, some are overwhelmed with how much tax is influencing their business strategy – leading to a number of outsourcing arrangements. Could General Electric (GE) and PwC’s recent agreement have ignited a new trend of outsourcing a business’s tax function?

  • EU Advocate General: UK and Gibraltar ‘one entity’ for tax issues

    February 01, 2017

    Companies could continue to face a double tax charge after an Opinion from a European Court of Justice (ECJ) advocate general said that the UK and Gibraltar should be treated as a single entity for tax purposes in the high-profile Gibraltar Betting and Gaming Commission case.

  • January 2017

    European Tax Awards 2017: Final week for submissions

    January 30, 2017

    Companies and firms have one week left to enter for the European Tax Awards 2017.

  • The Brockman brief: Leadership attributes: developing relationships

    January 25, 2017

    Tax professionals from all areas of the tax sphere need to move outside their comforts zone to grasp the opportunities available and boost skills. Keith Brockman highlights the need for internal and external networking that could offer previously unknown possibilities.

  • M&A considerations for 2017: Don’t let tax derail the deal

    January 25, 2017

    Tax considerations will never make a deal, but they certainly can break a deal. Laurence Field, a senior tax and corporate business partner at national audit, tax and advisory firm Crowe Clark Whitehill, reflects on the M&A tax landscape that evolved through 2016 and looks ahead to assess what businesses need to know if they are planning to get a transaction over the line in 2017.

  • Malta committed to EU presidency despite tax haven accusations

    January 17, 2017

    Malta is focusing on its presidency of the EU Council, despite claims that the country would not be able to pass the EU’s tax haven criteria if it were assessed – an accusation the country’s finance minister has dismissed.

  • General VAT reverse charge: The view from Central Europe

    January 17, 2017

    Austria, Bulgaria, the Czech Republic, Hungary and Slovakia are seen as the key supporters of the European Commission’s generalised reverse charge mechanism (GRCM), but not all industries or multinationals in these countries will benefit from it.

  • Global VAT reform takes on new impetus in 2017

    January 11, 2017

    In 2017, governments in Europe and around the world will divert their energies away from austerity VAT hikes aimed at combating various financial crises to refining their indirect tax regimes to fight fraud and help promote their economic priorities.

  • EC delves deeper into Engie’s tax affairs

    January 10, 2017

    French electric utility company GDF Suez group (now Engie) could face a tax bill of around €300 million ($318 million) if the European Commission upholds its preliminary decision that the company received illegal state aid benefits from Luxembourg via tax rulings that go as far back as 2008.

  • No more secret tax rulings in the EU?

    January 10, 2017

    The European Union’s new transparency rules for tax rulings have entered into force, but will it really be the end of secret or controversial tax rulings?

  • EU to take ‘nuclear option’ on VAT fraud and allow reverse charge systems

    January 06, 2017

    The European Commission (EC) plans to take drastic action to tackle the €50 billion ($53 billion) in annual EU cross-border VAT fraud by allowing member states to deviate from the VAT Directive.

  • Gide appoints new partners in Paris and New York

    January 05, 2017

    Gide Loyrette Nouel has appointed Bertrand Jouanneau and Vanessa Tollis as tax partners in its Paris and New York offices, respectively.

International Tax Review Profile

RT @BrigitteAlepin: So proud of the new book WINNING THE TAX WARS. Bringing together well-known tax experts, this book presents outstanding…

Dec 7 2017 04:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

REVEALED: The top 10 of ITR's #GlobalTax50 2017 is out now. Find it here: https://t.co/IXiaRrE3vH (subscription or free trial required)

Dec 7 2017 01:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

ITR has opened the submissions period for the European Tax Awards 2018. Full details here: https://t.co/WKBWijhBgt

Dec 6 2017 01:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@aloysrigaut @AuroChardon @ElodieLamer @JeanComte @diego_bxl @bsmithmey @afpfr @pierremoscovici @EU_Taxud @EU2017EE… https://t.co/oS4sDvQtdL

Dec 5 2017 04:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Is this it? https://t.co/O1XhoWQw2F 17 #taxhavens, mostly tiny countries or emerging economies on the #EUblacklist? ❌Swit…

Dec 5 2017 02:25 ·  reply ·  retweet ·  favourite
International Correspondents