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  • Latin America's top tax advisers: Latin America: diversity rules

    Foreign investment flooded into Latin America in 1997, but investors should note that the region cannot be treated as a homogeneous unit, both in terms of tax rules, and in terms of the level of advice provided. Phillippa Cannon and Moray Borthwick report


  • Mexico bill: tough on tax havens

    Mexico’s parliament is considering a wide-ranging tax bill. Manuel Solano, Sofia Alvarez, David Garcia Fabregat and Andrea Santos of Coopers & Lybrand Asesores, Mexico City, examine the answers the bill puts forward, and some of the question marks that remain

  • US ruling signals sharp turn

    The US Internal Revenue Service has announced its intention to revoke a long-standing ruling on contract manufacturing. Alan Granwell and Dirk Suringa of Ivins, Phillips & Barker, Washington DC, assess the restructuring implications for US CFCs

  • M&A in Latin America: tax strategies

    Tax planning can be a decisive element in the success or failure of acquisitions in Latin America. Nicasio de Castillo, Alberto Lopez, Ramon Mullerat, New York and Manuel Solano, Mexico City, of Coopers & Lybrand advise on strategies to maximize bids

  • Dealmakers: the insiders’ guide 1997

    International Tax Review takes you behind the scenes of this year’s deals. Advisers from Ernst & Young, Herbert Smith, KPMG, Haarmann, Hemmelrath & Partner and Revisuisse Price Waterhouse examine deals in which tax played a decisive role

  • Tax avoidance unwrapped and redefined

    In an attempt to circumscribe tax planning, the UK government is toying with a general anti-avoidance provision. Peter Nias and Gareth Amdor, of Simmons & Simmons, London, argue that such a provision should be judged against first principles – not least fairness

  • New Zealand guidelines clarify risk

    International business in New Zealand needs to sit up and take notice of new transfer pricing guidelines, issued in October 1997. The guidelines highlight pitfalls for the unwary in New Zealand’s legislation. By Christina Rich, Price Waterhouse, Auckland

News Analysis

International Correspondents

International Tax Review Profile

South Korea Reportedly Plans to Hit Bitcoin Exchanges With Massive Tax Bills via @FortuneMagazine

Jan 22 2018 05:46 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @KPMG: It's time to change the narrative #thefutureisinclusive #WEFLIVE #WEF18

Jan 22 2018 04:26 ·  reply ·  retweet ·  favourite
International Tax Review Profile

We believe this is the first time Parliament has been divided on tax treaty ratification in the UK. A debate on a…

Jan 22 2018 12:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @SjoerdDouma: Dutch Supreme Court clarifies meaning of 'managed and controlled' in tax treaty Netherlands-Singapore

Jan 19 2018 04:42 ·  reply ·  retweet ·  favourite
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 Correspondents