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  • BHP Billiton: how to achieve a DLC merger

    Getting to grips with dual listed companies (DLC) mergers – what they are, when they work best and what are the main tax issues – presents new challenges. By Ian Bowler and Lynne Walkington of Linklaters, London, and Keith Tucker of BHP Billiton, London


Features

  • BHP Billiton: how to achieve a DLC merger

    Getting to grips with dual listed companies (DLC) mergers – what they are, when they work best and what are the main tax issues – presents new challenges. By Ian Bowler and Lynne Walkington of Linklaters, London, and Keith Tucker of BHP Billiton, London

  • Australia disguises selective heel dragging as reform

    Australia’s wide-ranging programme of consultation on tax reform seems still to be captive to the desire to protect the country’s revenue base. By Michael Collett and Jason Wrigley, Australian Tax Desk, Ernst & Young - International Tax Services, UK and Europe

  • How to reap the rewards of China’s WTO accession

    With China entering the WTO, the government is being forced to fully open the domestic market. Restructuring to take advantage of such opportunities will have major tax consequences. By Glenn Desouza, PricewaterhouseCoopers, Shanghai

  • Digitized services and the unresolved question of taxation

    Within the EU, proposals by both the Swedish and UK governments for the optimum taxation of digitized products have fallen flat. A workable solution must be found – soon. By Andrew Ball, Deloitte & Touche, London

  • Italy sharpens its focus on transfer pricing

    The Italian tax authorities are gearing up for more detailed monitoring of major taxpayers. Perhaps the traditional deficit of qualified tax personnel can be offset by Italy’s sectoral studies approach. By Dr Davide Bergami, Studio Associato Legale Tributario, Milan (correspondent firm of Ernst & Young)

  • Intra-group finance: avoiding the pitfalls

    Intra-group lending raises transfer pricing and thin capitalization concerns. Whatever form the challenge takes, the prudent approach is multi-pronged. By Thessa Mac, CMS Cameron McKenna, London

  • Netherlands corporate income hit by tax plan 2002 II

    Legislative proposal Tax Plan 2002 II sets out key changes to the Netherlands participation exemption regime and its rules on hybrid debt, among others. By Eelco van der Stok, Freshfields Bruckhaus Deringer, London

  • Get ready now for Netherlands transfer pricing rules

    After years of international criticism over the lack of a transfer pricing regime, the Netherlands is finally codifying its arm’s-length principle. Proposed documentation requirements increase the administrative burden, so companies should review their arrangements well in advance. Eduard Sporken, KPMG Global Transfer Pricing Services, Amstelveen

  • Transfer pricing in India: why clarity is essential

    India has enacted a series of transfer pricing regulations, but there are certain omissions that need to be addressed before international taxpayers can act with certainty. By Vispi Patel, Deloitte Haskins & Sells, Mumbai

  • US revitalizes its treaty network

    A flurry of tax treaty updates introduce some significant changes, and the Eighth and Ninth Circuits clash over St Jude and Boeing decisions – just some of the items making the news. By Hal Hicks, David Benson and Margaret O’Connor, 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