Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive
  • Top advisers thrive under pressure

    As International Tax Review reveals the results of the third annual survey of Latin American tax advice, Oliver Ralph talks to consultants and their clients about the globalization of tax policy that is forcing a sea change in the way that advice is given.


Features

  • Denmark squares up for holding battle

    Competition for holding company business will intensify with the proposal for a new Danish structure. The regime offers multinationals significant benefits and, as Ned Shelton of Sheltons, Copenhagen, explains could win Denmark business from more established jurisdictions

  • Taxing a Borderless world

    The OECD conference on e-commerce laid down basic principles and areas for debate. But, as Christine Sanderson of PricewaterhouseCoopers Global and Electronic Business Group reports, there is work still to be done for states to avoid the need for unilateral action

  • Exploring options in Germany

    Stock options, an increasingly popular means of aligning employee remuneration with company performance, are now becoming more widely available in Germany. Sven Tischendorf, Wessing & Berenberg-Gossler, Frankfurt discusses their tax and other implications

  • Canada GAAR: Trap set for the unwary.

    The Canadian GAAR has yet to show its teeth, but tax advisers and their clients should be under no illusions about its potential bite. Robert Couzin of Ernst & Young, Toronto examines the rule and highlights the principal areas of concern

  • UK unwraps GAAR proposals.

    After months of speculation, the UK government has released a consultative document on a GAAR. In a follow-up to last year’s article on the subject, Peter Nias of McDermott, Will & Emery, London argues that this could lead to excessive power for the courts and the Revenue

  • Competition: More harm than good.

    Mason Gaffney, Professor of Economics, University of California argues that the OECD’s definition of harmful tax competition must be challenged. Instead, he suggests that tax competition is both a natural and beneficial process


News Analysis

  • Majority vote suggestion opens Europe's can of worms

    A call by Germany and France for an end to unanimous voting on tax issues in the EU has led to heated debate over tax sovereignty. Many member states fear that the loss of their veto could lead to harmonization of taxes across Europe.

  • Food row may endanger Australia's tax reform.

    The inclusion of food in Australia's planned goods and services tax (GST) is ensuring the proposals get a rough ride through the Senate. Dissent may result in the final legislation being more complex than first envisaged.

  • Shanghai tax refund tempts property owners

    The Shanghai Finance Bureau and the Shanghai Local Tax Bureau have created a tax refund programme for residential property buyers in Shanghai.

  • Japan makes new cuts.

    Japanese Prime Minister Keizo Obuchi and opposition party leader Ichiro Ozawa have agreed to increase the scale of tax cuts from Y6,000 ($50.5bn) to Y10,000 ($84.2bn). The cuts are aimed at stimulating the flagging economy by encouraging spending.

  • Energy tax fuels indignation

    The German government’s proposals for an ecological tax are proof of the old saying that if you try and please everyone you end up pleasing nobody. Plans to tax the use of energy and channel revenue into statutory non-wage costs have split Germany’s coalition government, and has attracted criticism from unlikely bedfellows Greenpeace and the German Federation for Industry.

  • Cleary, Gottlieb advises Deutsche Bank

    Deutsche Bank is to acquire Bankers Trust in a transaction valued at approximately $9.7 billion. The move will create the world’s largest financial services company in terms of assets.


International Tax Review Profile

RT @OECDtax: Read the public comments received on new #tax rules requiring disclosure of #CRS avoidance arrangements and offshore structure…

Jan 18 2018 04:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Taxud: Press conference with @pierremoscovici today from 11.00h on the new system for VAT rates and on VAT system for SMEs. 🎥 Watch…

Jan 18 2018 09:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ddayen: Why must Americans become part-time accountants, just to follow the rules of society? https://t.co/8x8pNhqTGa

Jan 17 2018 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @monicabhatia2: Singapore to automatically exchange financial account information with 61 states https://t.co/O3uP7AyaCm

Jan 17 2018 11:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Join us at the ITR and #TPWeek Women in Tax Forum on March 1, 2018 in New York. It will focus on US and global tax… https://t.co/xUmwbjJlQs

Jan 17 2018 11:31 ·  reply ·  retweet ·  favourite
International Correspondents