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  • The blurring lines in tax planning

    A company’s obligation to its shareholders is to minimise tax and a government’s, to its people, is to close the tax gap. Where does that leave tax planning? Sophie Ashley talks to government officials, taxpayers and advisers to uncover where the confusion lies in a changing environment.


Features

  • Corporate tax remains central to Ireland’s strategy

    Andrew Cullen, president of the Irish Taxation Institute, outlines the plans for the future of Ireland’s tax regime and explains how the next 12 months will be crucial for the sustainability of the country’s economy.

  • Dividend taxation presents tricky issues for Europe

    Philippe Freund analyses some of the key dividend tax issues that have been raised in European cases recently, such as exemption versus imputation and the use of exchange of information provisions

  • Debate still continues on US carried interest

    Richard Zarin and William Zimmerman of Morgan Lewis & Bockius investigate why the US Congress is having such difficulty passing carried interest legislation.

  • Poll reveals challenges across Latin America

    Executives responsible for the Latin America region often claim they have the most difficult job in the tax department. As Elizabeth Bearese discovers the results of International Tax Review’s Latin America Client Services Poll seem to justify the claim.

  • Advisers are in the IRS’s crosshairs

    The Internal Revenue Service (IRS) has uncovered thousands of suspected tax cheats through their long investigation into UBS. Between similar probes into other international banks, a new disclosure programme, and increased international cooperation, the agency is continuing its aggressive pursuit of those that hide assets offshore. Erin Kelechava investigates.

  • Agencies turn tax avoidance spotlight on companies

    Development agencies have been lobbying governments and international bodies for years on the harmful effects of tax avoidance in the developing world. Now, as they turn their attention to the companies themselves, Salman Shaheen looks at their chances of convincing corporations that reputation is more important than a lower tax bill.

  • Technology targets tax risk reduction

    Bob Norton, chief income tax officer at Vertex, argues that taxpayers have to realise that enterprise technology will be a necessity if they want to cut the risk of tax exposure.

  • Industry responds to OECD on withholding tax

    In early 2010 the OECD released a discussion draft implementation package that provides for a streamlined withholding tax relief process. Paul Radcliffe of Citi looks at the industry responses to the proposals and explains why a consistent international approach to modernising rules in this area is vital.

  • Why tax authorities need to respect client privilege

    Jason Collins of McGrigors and Don Korb of Sullivan & Cromwell explain why tax authorities need to respect client privilege and show how the US and UK handle confidential tax matters.

  • Awards honour complexity and innovation

    The competition to provide advice of the highest quality to taxpayers in Asia was evident at the Asia Tax Awards, which were presented in Singapore on November 23 and which were attended by leading tax directors, officials and practitioners from throughout the region.

  • Italy explains treatment of debt into equity investments

    With the release of Circular 42/E, the Italian tax administration provided clarification regarding the methods of application of article 113 of the Italian Tax Code. Fulvia Astolfi and Antonella Prencipe of Hogan Lovells explain.

  • France’s new leveraged acquisitions warning

    France’s thin capitalisation rules are being drastically amended at the end of year in the 2011 Finance Act. Laurent Borey and Antoine Belgrand, of Mayer Brown argue that taxpayers need to pay close attention to these changes or face problems down the line.

  • How to manage risks in transfer pricing controversy

    Tax authorities around the world are stepping up their enforcement of transfer pricing rules. It means taxpayers must prepare adequately to address any of their concerns, say Todd Wolosoff and Larry Powell of Deloitte


News Analysis


People


Tax Relief

  • Tax Relief - December/January 2011

    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

Office emptying? Boss gone? Induldge in a long lunch break reading the #GlobalTax50 2014 http://t.co/V37QvH9b2e

Dec 19 2014 11:37 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@sarahwprior Yes, talk about changing one's tune in double-quick time. The @EU_Commission prez may have had something to do with this.

Dec 19 2014 10:45 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @gouv_lu: Luxembourg committed to establishing level playing field on transparency on #tax rulings @Xavier_Bettel http://t.co/5ACMHgGl80

Dec 19 2014 10:22 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@Vestager welcomes @gouv_lu decision to provide info on #tax rulings practice and #patentbox http://t.co/YnOPUsku7E #Luxembourg

Dec 19 2014 10:20 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Welcome to all our new followers @avalara @AxactAccounting @bankhousecorp @birdncocouk. Have a great weekend!

Dec 19 2014 10:08 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?