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  • Navigating the Nordic tax arena

    Potentially sweeping reforms, political tensions and aggressive revenue authorities all feature on the Nordic tax scene. However, as International Tax Review discovers, there are also plenty of benefits for business


Features

  • Navigating the Nordic tax arena

    Potentially sweeping reforms, political tensions and aggressive revenue authorities all feature on the Nordic tax scene. However, as International Tax Review discovers, there are also plenty of benefits for business

  • Why EMU means little to the US

    The US has failed to recognize the European Union as a single economic entity for tax purposes. This raises a number of potential problems for US and EU companies. By Stephen E Fiamma and Dave Lewis of Allen & Overy's US Tax Group, London

  • Employee stock options and transfer pricing

    Tax authorities in a number of countries are increasingly focusing on transfer pricing issues related to stock options. Ernst & Young transfer pricing and stock-based compensation professionals have collaborated to review the pitfalls and opportunities with particular reference to the UK, the US and Germany. By Gareth Green and Jeremy Glover in London and Stanley Veliotis in New York

  • Buying and selling in post-Budget UK

    UK corporate tax reform and the changes brought about by last month’s Budget will have a major impact on M&A transactions. Gary Richards of Weil, Gotshal & Manges, London, outlines some of the key issues

  • Managing funds in China’s post-WTO environment

    Excitement is mounting for foreign participation in China’s post-WTO fund management market. However, careful tax planning is essential. Matthew Wong of PricewaterhouseCoopers, Shanghai, reports

  • Canada cracks down on profit split

    Canada’s revenue authorities are taking an aggressive stance on profit split methods – taxpayers use them at their peril. By Hendrik Swaneveld, Venkat Nagarajan and Martin Przysuski, BDO Dunwoody LLP, Toronto (Markham)

  • Corporate inversions come under US scrutiny

    More and more US multinationals are performing corporate inversions to establish parent companies in tax havens and thus reduce the amount of US tax payable. However, as Keith Martin and Samuel R Kwon of Chadbourne & Parke LLP, Washington, warn, the days of the corporate inversion may well be numbered

  • How to tackle employee retirement plans

    Covering foreign employees in US retirement plans is a complex area and mistakes can be costly. Robert H Masnik and Karen Field of KPMG’s Washington National Tax Compensation and Benefits practice discuss the issues

  • Netherlands rules on deductibility of interest by international groups

    In the wake of a recent Supreme Court ruling, the reasonable taxation standard is clarified, and activities within the scope of the Irish IFSC regime are found to be comparable to activities within the scope of the Dutch GFC regime. By Daan de Bruin and Judy Chan Deloitte & Touche, International Tax Group, Netherlands

  • Understanding Belgium's participation exemption

    In the second instalment of this two-part article, Jan Muyldermans, Kurt De Haen and Wim Eynatten of PricewaterhouseCoopers, Brussels, explain Belgium’s recently issued guidelines on participation exemption

  • Global transfer pricing developments

    Influenced significantly by methods based on the OECD transfer pricing guidelines, many countries are adopting and supplementing transfer pricing rules to compete and protect their tax base. This column highlights major transfer pricing developments around the world during the past few months. By Bill Dodge and Giovanni DiCenso, Deloitte & Touche, Washington, DC

  • US gets down to business

    Efforts are made to phase out the extraterritorial income exclusion regime, anti-inversion legislation is proposed, and broad business purpose/economic substance standards are set. By Hal Hicks, David Benson and Margaret O’Connor of Ernst & Young, Washington DC


News Analysis



International Correspondents


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 Tax Review Profile

Panama Papers: German authorities carry out first raids in connection with tax leaks https://t.co/LgalVGGw0x via @dwnews

Oct 12 2017 03:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ScoopOnTaxes: @Skynet This will not end well for humanity. https://t.co/jsxVwDoDc5

Oct 11 2017 12:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Goverments will one day soon look at how to tax robots https://t.co/3ghYzRmw8x

Oct 11 2017 09:34 ·  reply ·  retweet ·  favourite
International Correspondents