Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive
  • The shifting winds of litigation

    Tax litigation has never been plain sailing. Appeals against revenue authority decisions are increasing and more cases are getting to court. Added to that, the economic downturn means tax authorities are trying to recover as much revenue as they can. But change is happening. Sophie Ashley reports that a lack of government funds is having an effect on litigation tactics as revenue authorities are being forced to become more choosey about which cases to take to court.


Features

  • The shifting winds of litigation

    Tax litigation has never been plain sailing. Appeals against revenue authority decisions are increasing and more cases are getting to court. Added to that, the economic downturn means tax authorities are trying to recover as much revenue as they can. But change is happening. Sophie Ashley reports that a lack of government funds is having an effect on litigation tactics as revenue authorities are being forced to become more choosey about which cases to take to court.

  • The future of falling corporate tax rates

    Corporate tax rates around the world have been falling for years and, despite the recession, a number of countries have announced further cuts. Salman Shaheen finds out if the trend is set to continue, or if the race to the bottom is nearing its end

  • FATCA clarification leaves many disappointed

    Taxpayers have been eagerly anticipating the release of new IRS guidance on FATCA since Congress enacted the new reporting regime in March. Erin Kelechava speaks with tax professionals and learns that for some taxpayers the guidance will raise more questions than answers.

  • Transfer pricing grabs taxpayers' attention

    Delegates at International Tax Review's tenth Global Transfer Pricing Forum in Amsterdam last month had many questions and concerns about transfer pricing that ranged from sourcing to financial transactions.

  • UK implements new treaty passport scheme

    One month since its introduction, David Gubbay of Dechert explains how the UK's new double taxation treaty passport scheme will increase efficiency for taxpayers, but only if they follow the guidelines.

  • Challenges of China's double tax agreements

    Over the past 12 months the Chinese government has been keeping taxpayers busy with the release of a number of significant anti-avoidance tax circulars. Yongjun Peter Ni, Hao Jiang and Jiang Bian of White & Case in China explain how these circulars affect double tax agreements.

  • Middle East tax structuring and opportunities revealed

    Alex Cole, Sean Finn & Daniel Friel of Latham & Watkins highlight some of the important differences between various Gulf states, focusing on the GCC, as well as showing how the tax issues facing investors are changing as the region's economic focus expands.

  • Critical concerns with India's resolution alternative

    With an ever-increasing tax litigation backlog, India last year introduced its new dispute resolution panels to reduce the workload. But with the first round of orders being issued imminently, Rajesh Kapadia of GM Kapadia & Co questions the effectiveness of this new option.

  • International social security – not my department

    Francis Farrell and Charlie Ross of PricewaterhouseCoopers in Ireland outline why international social security is no longer a subject that tax directors should be avoiding.

  • Australia waits on minerals resource rent tax

    After July's proposal that the Australian government will start taxing resource companies on their profits at a 40% rate, Denise Honey and Leon Mok of Pitcher Partners explain how politics and lobbying forced the government to think twice about this controversial new tax.


News Analysis



Comment

  • Taxpayer face up to litigation

    Conflict has unfortunately been part of human life since time began. This is just as true in the tax market. Companies want to minimise the amount of tax they pay, while tax authorities want to collect as much as they can. The struggles leads to expensive, time-consuming and lengthy disputes, often in a courtroom.


Tax Relief

  • Tax Relief

    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

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 Tax Review Profile

Panama Papers: German authorities carry out first raids in connection with tax leaks https://t.co/LgalVGGw0x via @dwnews

Oct 12 2017 03:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ScoopOnTaxes: @Skynet This will not end well for humanity. https://t.co/jsxVwDoDc5

Oct 11 2017 12:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Goverments will one day soon look at how to tax robots https://t.co/3ghYzRmw8x

Oct 11 2017 09:34 ·  reply ·  retweet ·  favourite
International Correspondents