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  • Europe's common tax base

    How it could change your business

  • The long and winding road to a common tax base

    After a decade of political discussion, negotiation and consultation, the European Commission has finally released its proposals for a common consolidated corporate tax base (CCCTB). Salman Shaheen finds out what the plans could mean for taxpayers and why they took so long to get to this stage.

  • CCCTB: the view from the member states

    Each member state of the EU has its own corporate tax system. Some claim this complexity is clearly contrary to the aims of a single market and that at this time there is a greater need for member states to work together to stabilise the economic environment. But would the EU’s proposal for a CCCTB provide us with a simpler, improved system? Matthew Gilleard gauges the reaction from some of the member states.

  • It is transfer pricing but not as we know it

    The CCCTB concept of relies on formulary apportionment, doing away with the arm’s-length principle (ALP). While many people welcome the opportunity to debate the future of tax compliance, others feel a switch to formulary apportionment will create just as many problems as the ALP. Sophie Ashley talks to the CCCTB’s critics and supporters about its impact on transfer pricing.

  • Why the US needs to pay attention to the CCCTB

    US multinationals are not yet aware of the CCCTB’s potential impact on their business, but they should be. Although the goal of the plan is to reduce the compliance burden for companies, it may not simplify taxation for US groups that have operations in Europe. It is also likely to raise new tax issues for US entities. Erin Kelechava investigates.

  • How the Commission sees the CCCTB

    Thomas Neale, head of the CCCTB Task Force in the DG Taxation and Customs Union of the European Commission, does not have an easy job as he is responsible for preparing the legislative proposal for the CCCTB. In an exclusive interview with International Tax Review, he answers the proposal’s critics and explains that taxpayers will benefit from the new regime.


Features

  • Colonel sheds light on Italian tax police

    Chasing tax evaders, sharing intelligence and enforcing the law are all part of the day job for Stefano Gesuelli, head of Italy’s tax police. In an exclusive interview with Jack Grocott, he opens up to the workings of his unit and sends a warning to taxpayers that there is no place to hide.

  • Indirect tax in the dock

    Following June’s Indirect Tax Forum in London, International Tax Review investigates the issues indirect tax managers face everyday. Environmental tax and VAT reform are high on their agendas while aggressive authorities are doing little ease their worries.

  • France goes after local level profits and local expenses

    The French requirements for transfer pricing documentation have to a certain extent secured the position of French subsidiaries. Multinational companies now face confusion from French tax authorities between the shareholders and management decisions. Financial consequences are huge. Isabelle Vendeville of Redlink investigates.

  • Russia enhances opportunities for investors

    Since the beginning of 2010, Russia has been changing the shape of the Russian tax landscape for cross-border business. Julia Chernova, Evgeniya Chelysheva and Henri Prijot of Deloitte explain why these changes help make the tax system increasingly attractive to investors.

  • Beware of China’s tax anti-avoidance stance

    Gary James of BDO in Hong Kong outlines changes to the approach taken by China towards anti-avoidance and urges taxpayers to critically consider their structures and practices.

  • Proposed amendments to Corporate Income Tax Act

    Jean-Paul van den Berg and Johan Vrolijk of Stibbe describe certain corporate income tax matters included in a recent policy paper on the Dutch tax system that could affect cross-border transactions. They also analyse the legislative proposal regarding foreign currency results on exempt participations.

  • Amendments to Italian real estate investment rules

    Fulvia Astolfi and Serena Pietrosanti of Hogan Lovells discuss recent developments in the Italian real estate rules and explain that while the changes will affect all aspects of the sector, many transitional provisions have been set up to minimise problems.

  • Norway’s exit tax and cross-border mergers challenged

    The European Free Trade Association Surveillance Authority (ESA) has issued a reasoned opinion concluding that the Norwegian rules on exit tax for companies and cross-border restructurings are incompatible with the EEA agreement. Camilla Jøtun Borge-Andersen and Joachim Bjerke of BA-HR analyse the decision and discuss whether Norway’s response has resolved the issue.


News Analysis



Editorial


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