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  • Clinging to the changing face of APAs

    Since APAs became an option for corporate taxpayers, there has been a gradual shift in their purpose and a split in taxpayer and government approaches to the agreements. Catherine Snowdon discovers how the process of getting an APA needs to develop to better suit modern business.

  • OECD has work to do on APA guidelines

    Caroline Silberztein, head of the transfer pricing unit in the OECD centre for tax policy and administration answers Catherine Snowdon's questions about the problems that face APA programmes today and how the OECD will work to improve its guidelines in this area.


Features

  • Clinging to the changing face of APAs

    Since APAs became an option for corporate taxpayers, there has been a gradual shift in their purpose and a split in taxpayer and government approaches to the agreements. Catherine Snowdon discovers how the process of getting an APA needs to develop to better suit modern business.

  • OECD has work to do on APA guidelines

    Caroline Silberztein, head of the transfer pricing unit in the OECD centre for tax policy and administration answers Catherine Snowdon's questions about the problems that face APA programmes today and how the OECD will work to improve its guidelines in this area.

  • Asia tax directors speak out against extra pressure

    Tax executives are being placed under extra pressure. Their busy times are no longer just at year end, they are all year round. This is where external advisers step in to reduce the workload. Jack Grocott analyses the results of the Asia-Pacific Client Services Poll 2010 and investigates the problems executives are facing and how advisers can help.

  • Rising VAT rates here to stay

    Several countries have announced or implemented VAT rises in the last few months. Salman Shaheen looks at the growing trend towards higher VAT around the world and why the global recession means it looks set to continue.

  • Private equity beware

    Stephen Rogers of Nexia International member firm, Nexia Court & Company in Sydney, explains what private equity companies need to look out for in Australia.

  • Generally arduous and risky

    The UK tax market's reaction to the idea of a General Anti-Avoidance Rule (GAAR) has been generally unsupportive. Sophie Ashley investigates how other countries' experiences with a statutory anti-avoidance rule might influence the government's decision on whether to introduce such a rule.

  • Coming to terms with Schedule UTP

    Taxpayers responded to the IRS' announcement about the reporting of uncertain tax positions with consternation. Erin Kelechava finds out that most corporate taxpayers regard Schedule UTP as a major departure from the relationship that has developed over decades between taxpayers and the IRS.

  • Draft tax code brings many international changes

    Sergiy Melnyk of Salans in Ukraine describes how the new draft tax code in Ukraine constitutes a significant departure from previous international tax provisions in the country.

  • Ireland imposes mandatory disclosure obligations

    Ireland has introduced a mandatory disclosure regime under the Finance Act 2010. Cliona Donnelly of William Fry – Taxand explains how the introduction of this new regime sets a new landscape for tax advisers and taxpayers alike.

  • Taxpayers must look at marketing intangibles again

    The Delhi High Court ruling in the Maruti Suzuki case has confounded the opinion of companies with subsidiaries conducting marketing in India. Srinivasa Rao and Rajendra Nayak of Ernst and Young in India analyse the implications.

  • VAT travel service margin scheme concerns all taxpayers

    The value added tax travel service margin scheme involves complex issues that concern businesses of all types, Stephen Dale of Landwell & Associés investigates the progress being made and how Europe might better develop the legal framework in this area.

  • Group guarantees remain a tax minefield

    Megan Lapwood and Mark Atkinson of Deloitte in Switzerland describe how cross guarantees and the overall flow of benefits derived within a multinational group from external funding may affect how guarantee fees should be charged.

  • Claim payments not subject to premium tax

    Alexander Skowronek and Nathalie Grenewitz of Luther-Taxand in Germany discuss the effect a landmark decision in a car insurance tax case will have on the wider insurance industry. Including diminishing the risk that the deductible borne by the policyholder will be subject to German premium tax.


News Analysis



Comment


Tax Relief

  • Social media for tax evaders

    A monthly commentary on the notable facts, figures and goings-on in the tax world. Suitable items should be sent to taxrelief@euromoneyplc.com


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