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  • North America looks for long-term value

    Globalization and changes in the economy are creating new opportunities for advisers and corporations in North America as long-term planning needs are reassessed. By Georgina Stanley


Features

  • North America looks for long-term value

    Globalization and changes in the economy are creating new opportunities for advisers and corporations in North America as long-term planning needs are reassessed. By Georgina Stanley

  • Attributing profits to a PE: a US perspective

    Determining the profits attributable to a PE is poorly explicated in practice. The OECD has drafted a proposal to clarify matters. By Philip R West, Andersen Office of Federal Tax Services, Washington, DC, and Robert Janukowicz and W Anne Jie, Andersen, New York

  • US seeks to refine the withholding tax load

    The new US rules for withholding tax aim to substantially change the way that withholding tax is accounted for and administered. Will positive first impressions pan out? By Michael A Cashman, Morgan Lewis, London

  • Belgium promotes employee participation

    Belgian companies wishing to motivate their employees through participation schemes now have the backing of the new Participation Law to facilitate their efforts. By Marc De Munter, Freshfields Bruckhaus Deringer, Brussels

  • EC fudges the pension issue

    Future pension provision for an ageing population is a key consideration of this millennium. The European Commission is attempting to resolve the issue, but its inevitable failure to align the conflicting interests of EU member states has led it to rely on the ECJ, rather than directives, to force the pace of change. By Travis J Barker, PricewaterhouseCoopers, London

  • China goes for equality

    Investors in China need to keep a wary eye on the country’s forthcoming changes to its tax regime. While enhanced transparency looks more likely in the future, so does the removal of certain preferential rates enjoyed by foreigners. By Alan Tsoi and Patrick Su, Deloitte Touche Tohmatsu, Beijing

  • Japan’s tokumei kumiai – still a versatile planning tool

    Tokumei kumiai arrangements continue to be a versatile planning technique for achieving a wide range of business and tax structuring objectives. This article looks at their use in Japan, and at the increase in tax audit scrutiny of TK arrangements. By Dean A Yoost and Todd Landau, PricewaterhouseCoopers, Tokyo and New York

  • Russian uncertainty on beneficial ownership

    Foreign investors looking to use the beneficial ownership provisions of Russian tax treaties are up against a tradition of inconsistent application and poorly developed concepts. No guarantees are on offer, and the present round of tax reforms offers little hope for improvement. By Victor Matchekhin, Linklaters, Moscow

  • Keeping the UK competitive

    As the UK’s Labour government is voted in for a second term of office, it is time to review the failures and gains of previous tax incentives, and take some bold steps to ensure future growth. Without some major changes, inward investors will go elsewhere. By Sian Sandeman and Heather Self, Ernst & Young, London

  • India deregulates insurance, defers tax

    While the deregulation of India’s insurance industry is a welcome move, confusion over the tax aspects may prevent it from achieving its full potential. By Subhankar Sinha and Vijay Kumar, PricewaterhouseCoopers, Mumbai

  • Arthur Andersen

  • Cahill Gordon & Reindel

  • Davies Ward Phillips & Vineberg LLP

  • Fenwick & West LLP

  • McCarthy Tétrault

  • McDermott, Will & Emery

  • PricewaterhouseCoopers LLP

  • Osler, Hoskin & Harcourt LLP

  • Torys


News Analysis



International Correspondents


International Tax Review Profile

RT @BrigitteAlepin: So proud of the new book WINNING THE TAX WARS. Bringing together well-known tax experts, this book presents outstanding…

Dec 7 2017 04:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

REVEALED: The top 10 of ITR's #GlobalTax50 2017 is out now. Find it here: https://t.co/IXiaRrE3vH (subscription or free trial required)

Dec 7 2017 01:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

ITR has opened the submissions period for the European Tax Awards 2018. Full details here: https://t.co/WKBWijhBgt

Dec 6 2017 01:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@aloysrigaut @AuroChardon @ElodieLamer @JeanComte @diego_bxl @bsmithmey @afpfr @pierremoscovici @EU_Taxud @EU2017EE… https://t.co/oS4sDvQtdL

Dec 5 2017 04:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Is this it? https://t.co/O1XhoWQw2F 17 #taxhavens, mostly tiny countries or emerging economies on the #EUblacklist? ❌Swit…

Dec 5 2017 02:25 ·  reply ·  retweet ·  favourite
International Correspondents