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Gibraltar Archive

  • December 2016

    The Brockman brief: Tax policy: The time to speak is now

    December 15, 2016

    Many interested parties are voicing their opinions on the evolving international tax policies that have emerged since the OECD’s BEPS Project was launched, but the voice of corporations is missing from the discussions. Keith Brockman highlights the need for reasoned opinions that go beyond casual conversations.

  • Last chance to register: Free global transfer pricing webinar on managing BEPS Action 13

    December 05, 2016

    Only a few days remain to join a panel of transfer pricing experts on December 8, as they share invaluable insights and takeaways on how to manage the challenges arising from BEPS Action 13.

  • November 2016

    World Tax guide to the best tax advisers launched

    November 03, 2016

    World Tax 2017, International Tax Review's guide to the leading tax advisory practices around the world, including law and accountancy firms, is live and free to view now.

  • Modernising MAP – BEPS Action 14 to improve dispute resolution

    November 02, 2016

    Following approval by all members of the BEPS inclusive framework, the OECD has publicly released the substance and process for the peer review of BEPS Action 14.

  • October 2016

    Investors and BEPS: A precarious balance

    October 26, 2016

    The OECD BEPS Actions will result in a higher effective tax rate (ETR) and cash tax liability for most multinationals, whereas investors will continue to strive for lower ETRs and cash tax liabilities in the companies they consider for investment. Keith Brockman looks at where the balance should be in this equation, and who should be the master negotiator.

  • E-commerce: The global shift in taxation

    October 26, 2016

    Distance-selling regimes that impose a sales tax on digital goods and services are spreading across the globe. Joe Stanley-Smith looks at how these changes are being shepherded by the OECD.

  • Build, buy or outsource: Withholding tax reclamation

    October 26, 2016

    Some investors and advisers still believe that the global withholding tax reclamation process is so complex and labour-intensive that it outweighs the advantages, but this is simply not true. Bill Salva, global business development manager at Goal Group looks at the options for reclaiming withholding tax.

  • Build, buy or outsource: Managing withholding tax reclamation

    October 19, 2016

    Some investors and advisers still believe that the global withholding tax reclamation process is so complex and labour-intensive that it outweighs the advantages, but this is simply not true. Bill Salva, global business development manager at Goal Group looks at the options for reclaiming withholding tax.

  • Public audit scorecards: Why not?

    October 03, 2016

    With tax authorities being granted more and more company data as transparency measures start to hit, Keith Brockman looks at how companies could scrutinise them.

  • September 2016

    Troubled waters – global transparency and controversy in uncertain times

    September 27, 2016

    David Swenson, global leader of PwC's tax controversy and dispute resolution network, looks at how the OECD's BEPS project is changing the tax controversy and disputes landscape and the potential pitfalls that may emerge as certain jurisdictions do not commit to the multilateral initiatives.

  • August 2016

    BEPS and tax illiteracy: did it just happen?

    August 23, 2016

    Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.

  • Pokémon GO could get caught in a tax bubble

    August 23, 2016

    Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases. Joe Stanley-Smith and Amelia Schwanke compile a veritable Poké-montage of the best tax insights into the wildly popular app and the tax rules surrounding the growing market.

  • Tax technology: A brave new world

    August 23, 2016

    Tax authorities worldwide are increasingly relying on digital technologies to gather and analyse tax data, and implement intelligent systems that provide real-time tax collections and assessments. Moreover, tax data sharing among tax authorities, which will become an automated process from 2017, will help tax authorities complete more audits and investigations, creating a world where there will be nowhere to hide from the tax man. Amelia Schwanke investigates how authorities and taxpayers are adjusting to digital tools and systems and what the future holds.

  • Brexit survey: Are multinationals ready?

    August 10, 2016

    Brexit could cost the UK as much as £70 billion ($91 billion) a year if Britain walks away from membership in the EU single market, according to the latest estimates. So how are companies preparing? Take the ITR and KPMG survey and we'll provide a summary of respondents' answers.

  • July 2016

    Board accountability: A new era

    July 12, 2016

    Efforts to improve tax transparency in the post-BEPS environment have shifted the tax accountability of corporations to their boards of directors. Keith Brockman considers the implications of these changes.

  • Brexit: Navigating the tax minefield

    July 12, 2016

    The UK’s vote to leave the European Union has spurred multinationals in the UK, Europe, North America and Asia to reconsider their operations in Britain. Anjana Haines looks at the potential tax implications of a post-Brexit UK and its relationship with the EU.

  • Brexit: Worldwide winners and losers

    July 12, 2016

    As the UK's relationship with the EU evolves following the vote to leave, many nations are considering how they can benefit from the UK's exit, or whether they themselves need to make changes.

  • May 2016

    Tax talent: Developing a great team

    May 26, 2016

    While it may be difficult to change some of the individuals in your team, Keith Brockman believes it is possible to develop their skills in areas essential to future success, such as negotiation and leadership.

  • April 2016

    Tax function of tomorrow: Automation and digitisation

    April 27, 2016

    Picking up on where we left off in the last installment, this issue of the Brockman Brief digs deeper into the tax function of tomorrow. Not only does an effective tax function depend on building the right skill-set, it must also include developing and making use of integrated technology and forming best practices.

  • Post-Panama reflections: Black, white and grey lists

    April 27, 2016

    Poonam Khaira Sidhu, commissioner of income tax and joint secretary at the Indian Revenue Service – who holds a Michigan LLM in international taxation with a master’s in economics – reflects on tax competition, inequality, BEPS, information exchange and black, white and grey lists in the wake of the ‘Panama Papers’ leak.

  • March 2016

    The Brockman brief: The (post-BEPS) tax function of tomorrow

    March 30, 2016

    The evolution of international taxation, driven by the OECD’s BEPS Actions, is eliciting new ways of thinking about the effective management of an internal tax function.

  • Q&A: Rosen Group: Talking tax in turbulent times for the oil sector

    March 30, 2016

    Carolina Graterol, global head of tax and transfer pricing at Rosen Group, discusses boardroom expectations and the evolving role of tax across the company’s other functions.

  • FATCA and CRS: The end of an era

    March 30, 2016

    Sofia Stavridi, a Queen Mary University of London graduate now working in investment management tax services at a Big 4 firm in the UK, provides a refresher on FATCA and CRS, tracking the latest trends in global exchange of information, exploring the latest tax authority tools in this area and identifying what taxpayers can do.

  • February 2016

    The Brockman brief: Audit and risk transparency: Why it matters

    February 01, 2016

    ‘Transparency’ is the latest term of art that has emerged from the OECD’s Action Plan with respect to its base erosion and profit shifting (BEPS) initiatives. But the obvious question that has consciously been ignored in the public domain is: where are the matching transparencies regarding determination of tax risks and identification of substantive issues by tax authorities upon commencement and conduct of an audit?

International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Correspondents