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  • EU takes centre stage

    As increasing numbers of corporations operate on a pan-European basis, in-house tax departments and their advisers are looking to bodies such as the EU and OECD to make their work simpler. By Georgina Stanley


Features

  • EU takes centre stage

    As increasing numbers of corporations operate on a pan-European basis, in-house tax departments and their advisers are looking to bodies such as the EU and OECD to make their work simpler. By Georgina Stanley

  • Andersen

  • Lovells

  • Mannheimer Swartling Advokatbyrå

  • P+P Pöllath + Partners

  • PricewaterhouseCoopers LLP

  • Tax Partner AG

  • UK-US tax treaty finally gets updated

    In the 25 years since the current UK-US tax treaty was signed, significant changes have taken place in the world of international taxation. The long-awaited overhaul is now complete, creating short-term uncertainty, but bringing a promise of less than a quarter of a century until the next update. By Chris Harrison and Dave Lewis, Allen & Overy, London

  • China passes revised Tax Administration and Collection Law

    China’s government is signaling its emphasis on tax law enforcement in its New Law. Companies may want to make sure their tax affairs are in good order. By Yunfang Wendy Guo, KPMG’s International Chinese Tax Center of Excellence, New York

  • Banking: an anatomy of an e-transition

    The internet has dramatically changed the way in which banking institutions conduct their global business. But what exactly are the tax implications of e-banking? By Steven D Felgran, Ian E Novos and Marcus Collardin, Economic Consulting Services, KPMG LLP, New York

  • German court vetoes document regulations

    A ruling by Germany's highest tax court in May of this year compels the German tax authorities to rethink their proposed transfer pricing documentation regulations. By Alexander Vögele and William Bader, KPMG, Frankfurt

  • Reconciling article 9 with domestic law

    Certain guiding principles need to be followed when interpreting the provisions of a double taxation treaty vis-à-vis domestic tax law. This article considers the international context set out by article 9 of the OECD model, and its application to Indian domestic law. By Vispi Patel, Deloitte Haskins & Sells Mumbai

  • Applying the avoir fiscal and the half income procedure

    The avoir fiscal system and the new German half income procedure may make it attractive for non-German shareholders of French corporations to channel their dividend income through a German resident corporation. By Hubert Schmid and Thomas Dammer, Clifford Chance Pünder, Frankfurt

  • Chile tightens up on tax evasion

    Chile recently introduced new tax law provisions. Whilst foreign institutional investors gain an exemption, a new thin capitalization rule along with limitations on certain taxplanning techniques show the authorities’ more stringent approach to the subject of tax avoidance. By Leon Larrain and Miguel Zamora, Baker & McKenzie, Santiago

  • IRS winners and losers demand vigilance

    The IRS experiences a significant setback in its efforts to combat so-called corporate tax shelters and alleged abusive transactions, unexpectedly concedes the inclusion of stock options in cost sharing pool in Seagate, and has acquiesced on the UK petroleum revenue tax in Exxon v Commissioner. By Hal Hicks, David Benson and Margaret O’Connor, 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