Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive
  • Outsourcing: the key to adding value

    Core competency and outsourcing are hot issues. The following article looks at why handing over non-core activities to the specialists can result in huge benefits for multinationals. By Sharon Cunningham


Features

  • Outsourcing: the key to adding value

    Core competency and outsourcing are hot issues. The following article looks at why handing over non-core activities to the specialists can result in huge benefits for multinationals. By Sharon Cunningham

  • Keeping tabs on global developments

    In the first in a new quarterly series looking at global transfer pricing developments, the following article tracks recent changes in Europe, Asia-Pacific, Latin America, North America and Africa. By Bill Dodge and Giovanni DiCenso, Deloitte & Touche, Washington, DC

  • Transfer pricing techniques for group treasury companies

    Group treasury companies may be viewed as nothing more than a corporate moneybox or as in-house banks. Careful consideration of the circumstances is required. By Gareth Green, Ernst & Young, London

  • Netherlands takes further steps towards arm’s-length principle

    New transfer pricing and APA rules have been introduced in the Netherlands as a precursor to codification of the arm’s-length principle later in 2001. By Eduard Sporken, KPMG Meijburg & Co, Amstelveen

  • India grapples with e-commerce

    The growth in global e-commerce is giving tax authorities and taxpayers the world over some major issues to contend with. This article looks at the Indian response to the challenge. By Ajay Mehra and Rakesh Jariwal, Arthur Andersen, India

  • Understanding Japan’s tax-free reorganization proposals

    New Japanese tax rules permit business reorganizations to be achieved tax-free, provided certain detailed requirements are met. By Gary Peterson and Al Zencak, PricewaterhouseCoopers, Tokyo

  • Germany fails to clarify bond issue

    Germany’s Federal Ministry of Finance has changed taxation on the sale of and disregarded a recent court ruling for convertible and exchangeable bonds. By Florian Schultz, Linklaters Oppenhoff & Rädler, Frankfurt

  • Article 17: an argument for repeal

    Does article 17 of the OECD model convention have its basis in outdated and discriminatory assumptions about artistes and athletes? Hold on to your hats for a whistle stop tour of its development, its lack of fit with the modern world and reasons for its repeal. By Joel Nitikman, Fraser Milner Casgrain LLP, Vancouver

  • IRS keeps taxpayers on their toes

    Recent developments in the US courts, the IRS, and the WTO and OECD are looked at in detail


News Analysis



International Correspondents


International Tax Review Profile

RT @JudithFreedman: Mmmm, so much for consultation and international cooperation. https://t.co/xgNsZwpOdz

Feb 20 2018 04:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @CLivingston96: Proud that @vertexinc CTO @b_pinamont is speaking at the @IntlTaxReview Women in #Tax Forum in NYC on 3/1! Who else is a…

Feb 19 2018 05:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Political uncertainty says IMF means 18 month+ delay on VAT in Bahrain Kuwait Qatar or Oman https://t.co/IAJOQyYYAh ht…

Feb 19 2018 03:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Good news for tax professionals as US Treasury proposes to repeal 298 outdated tax regulations. https://t.co/U2ipmjA8gi

Feb 13 2018 03:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MPAgnew: Roses are red And subject to VAT Unlike other things Such as garments not suitable for older persons made from Tibetan goat fu…

Feb 8 2018 03:48 ·  reply ·  retweet ·  favourite
International Correspondents