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  • Battered and bruised but still standing

    The arm's length principle was included in the first OECD transfer pricing guidelines in 1979. Since then it has been subject to great debate. Catherine Snowdon looks at what could threaten the principle's future.


Features

  • Battered and bruised but still standing

    The arm's length principle was included in the first OECD transfer pricing guidelines in 1979. Since then it has been subject to great debate. Catherine Snowdon looks at what could threaten the principle's future.

  • Asia Pac talks recession

    Lee Ching Lim, vice president, global tax, Asia Pacific at Sony talks to Joanna Faith about how minor changes to tax law could have a greater impact on multinationals in the future.

  • Road map to VAT effective tax rate profiling

    Anthony Lewis, EU tax and treasury director of Affiliated Computer Services, investigates the supply chain model and discusses where businesses may suffer VAT leakage or exposure to VAT compliance risk

  • The rise and fall of Canadian income trusts

    Ian Crosbie and Raj Juneja of Davies Ward Phillips & Vineberg reveal how income trusts rose in popularity and analyse the legal changes that will likely end the use of these structures

  • New senior accounting officer rules may hit tax directors

    HM Revenue and Customs recently issued new rules for senior accounting officers in UK multinationals. The tax administration says companies with reasonable processes in place should not have to make significant changes to comply with the rules. Robert Thomas, European tax director at Xerox, considers whether or not this is the case.

  • Government uses budget to tackle dispute resolution

    The first budget of the new Indian government proposed a new way of resolving tax disputes, changes to transfer pricing provisions and modifications to the system of tax holidays, explain Vispi Patel and Rajesh Athavale of Economic Laws Practice

  • The new tax regime in Brazil

    Brazil is facing one of the most important changes in its tax system. Roberto Haddad of KPMG explains how a new concept of disconnection between the tax and the accounting computations has developed

  • Tax tips for pension and endowment funds

    Oscar Teunissen, Joni Geuther, Daniel Lobatto and Laura Parello of PricewaterhouseCoopers in the US explore the tax considerations that pension and endowment fund managers and investors should be aware of when investing in US and foreign markets.

  • New Belgium-Singapore treaty confirms gateway

    Boey Yoke Ping, Joseph Lam and Kurt De Haen of the Baker Tilly international tax network explain how taxpayers can use best-practice experiences in east-west tax planning opportunities.

  • Legal stability agreements essential in Colombia

    Juan Guillermo Ruiz, and Sebastián Villaveces of Posse, Herrera & Ruiz Abogados alert taxpayers to the use of legal stability agreements in Colombia

  • Lawson goes for open approach to tax risk

    Mark Lawson, head of tax for Northern Europe for CIBA, a global chemicals company, tells Georgiana Head that the key to managing tax risk is dealing with problems before they become issues


News Analysis



Comment

  • Editorial

  • The power of communities

    Chris Walsh chief international indirect tax officer at Vertex comments on the uses for business-networking sites with regards to tax. He believes the technology will present opportunities for tax professionals


Tax Relief

  • Tax relief

    A monthly commentary on the notable people, facts, figures and goings-on in the tax world.


International Correspondents


International Tax Review Profile

RT @SjoerdDouma: Dutch Supreme Court clarifies meaning of 'managed and controlled' in tax treaty Netherlands-Singapore https://t.co/YMUdfqj

Jan 19 2018 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @OECDtax: Read the public comments received on new #tax rules requiring disclosure of #CRS avoidance arrangements and offshore structure…

Jan 18 2018 04:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Taxud: Press conference with @pierremoscovici today from 11.00h on the new system for VAT rates and on VAT system for SMEs. 🎥 Watch…

Jan 18 2018 09:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ddayen: Why must Americans become part-time accountants, just to follow the rules of society? https://t.co/8x8pNhqTGa

Jan 17 2018 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @monicabhatia2: Singapore to automatically exchange financial account information with 61 states https://t.co/O3uP7AyaCm

Jan 17 2018 11:49 ·  reply ·  retweet ·  favourite
International Correspondents