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  • Japan paves the way for more M&A

    M&A activity in Japan continued at a healthy pace in 2000. Now, the government is planning to further facilitate the transaction process with favourable new tax developments. By Dean Yoost, Takuro Tagai and Al Zencak of PricewaterhouseCoopers in Tokyo


Features

  • Japan paves the way for more M&A

    M&A activity in Japan continued at a healthy pace in 2000. Now, the government is planning to further facilitate the transaction process with favourable new tax developments. By Dean Yoost, Takuro Tagai and Al Zencak of PricewaterhouseCoopers in Tokyo

  • German electronic audit looms

    Legislation enacted in 2000 gives Germany’s tax auditors sweeping electronic audit rights from 2002 onwards. Most taxpayers have yet to realize the potentially dire transfer pricing implications. By Alexander Vögele and William Bader for KPMG, Frankfurt

  • Australia in trust controversy

    As part of its income tax reform process, Australia is applying entity taxation to trusts. But the move has been met with mixed feelings. By Michael Taylor-Sands of Baker & McKenzie in Melbourne

  • QI: the nuts and bolts

    It’s all very well having your QI status in place, but how will this affect your business in practical day-to-day terms? This two-part article takes a look at what being a QI actually means. By Philip Marcovici and Marnin Michaels of Baker & McKenzie’s Zurich office, Thomas O’Donnell in the Paris office and David Balaban and Peter Connors of Baker & McKenzie in New York

  • EU stands up to harmful regimes

    EU action on harmful tax competition has taken a significant step forwards. The rollback of measures with harmful features is now possible as early as 2002. By Heleen Nijkamp, chair of Ernst & Young’s EU Tax Steering Committee, New York

  • Argentina: To PE or not to PE?

    For foreign investors in Argentina, the question of whether business activities constitute a permanent establishment in the country is a crucial one. This special report outlines the definition, scope and practicalities of an Argentinian PE. By Daniel Albarellos and Horacio Dinice of Arthur Andersen, Buenos Aires

  • IRS clamps down on tax shelters

    The US Internal Revenue Service has proposed new rules governing the opinions tax advisers are allowed to offer their clients with regard to tax shelters. By Keith Martin Chadbourne & Parke LLP, Washington

  • China reforms for the world stage

    Tax reforms enacted during the time of economic boom are proving to be inappropriate in present-day China, which is still recovering from the difficulties of 1997 and contemplating accession to the WTO. As a result, the PRC government is now putting in place new reforms. By Matthew Mui and Ian Jia of PricewaterhouseCoopers, Beijing

  • Gary Howlett, International tax director, SGI


News Analysis



International Correspondents


International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
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 Correspondents