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  • Taking care of Sun Life’s tax foundations in Asia

    Morrie Cheng is Asia head of tax for Sun Life, a Canadian multinational provider of financial services and wealth management products to individuals and corporations. The company operates in jurisdictions such as the US, UK, Bermuda, Indonesia, Philippines and India. Cheng speaks to Ralph Cunningham of International Tax Review about running a regional tax department, how he sees his role as taking care of the tax foundations, such as compliance and financial reporting, what causes tension with tax authorities and what kind of in-house and external adviser he needs.

  • Why paying tax in Latin America is a tricky business

    Despite Latin America’s strong economic performance, 2011 has been a challenging year for the region’s tax directors. Reuben Bard-Rosenberg speaks to five leading in-house tax professionals about the challenges they faced and how they were overcome.

  • Delivering a competitive tax strategy in Ireland

    Bernard Doherty, Irish Tax Institute President, outlines his visions for the future of Ireland’s tax system and explains that the country is open for business but there are still hurdles to overcome.

  • French tax optimisation upon sale of a building by a foreigner

    Following the enactment of the second French Finance Amendment Act on September 21 2011, Nicolas Message of FTPA analyses the increase in real estate taxation in the country.

  • How the US corporate rate could compete with Ireland

    With the US still debating on the future of the country’s corporate tax rate, Brian Purcell of WTP Advisors Ireland sheds some light on the benefits of Ireland’s low rate and what lessons the US can learn from such a system.

  • OECD puts spotlight on tax planning and use of losses

    Raffaele Russo and Oliver Petzold of the OECD analyse a report from the organisation on the role aggressive tax planning plays in the use of losses and looks at what revenue authorities could do to limit such activity

  • The tax department’s role in sustainable transfer pricing

    Transfer pricing is a major concern for multinational enterprises. Hervé Bidaud, of McDermott Will & Emery, and Pim Fris and Emmanuel Llinares, of NERA, explain how the efforts of tax departments to ensure a sustainable transfer pricing system fit into the bigger picture.

  • The growing convergence of tax avoidance and transfer pricing

    The scope and application of the New Zealand general anti-avoidance provision has become very topical recently after a number of wins for the New Zealand Inland Revenue Department. Kirsty Keating and Mark Loveday, of Ernst & Young, explain how recent cases show how non-arm’s-length transacting can form the basis for invoking tax avoidance provisions in New Zealand.

  • Everyone’s a winner with the new Energy Tax Directive

    Jacqueline Cottrell and Kai Schlegelmilch of Green Budget Europe look at how the EU’s revised Energy Tax Directive (ETD) can harvest benefits for environment and the economy.

  • The importance of VAT in the Portuguese economic turmoil

    The Portuguese sovereign chaos led to the request for an emergency bailout package from the European Commission and the IMF in coordination with the European Central Bank. Rui Guedes Henriques and Lara Castro of Baker Tilly Portugal look at why VAT policy is crucial in this context.

  • UK tries again to comply with European CFC ruling

    As the debate over the new UK controlled-foreign company regime rolls on, Agnieszka Paszcza, who has recently completed a Master of Laws course at Cambridge University, takes a critical look at the government’s proposals.

  • The EU VAT treatment of the assignment of debts

    Greg Sinfield and Lee Squires of Hogan Lovells consider the impact of the recent ECJ decision in GFKL and explain how the ruling removes much of the uncertainty about the VAT treatment of discounts in the context of the assignment of receivables.


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

Thankyou to all firms and others who have sent us Christmas wishes by email, post and in person. We are very gratef… https://t.co/aoNCW0Vpys

Dec 15 2017 02:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Congratulations on your inclusion, @FabioDeMasi. It's a recognition of the influence you are having on the tax land… https://t.co/uyDj88oN3W

Dec 15 2017 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EssentiaGlobal: The recently Dutch coalition agreement has confirmed that there will be an increase in the reduced VAT rate from 6% to…

Dec 15 2017 01:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @PSaintAmans: US and France signing Joint statement @OECD to ensure CBCR information will be properly exchanged #BEPS #tax https://t.co/

Dec 15 2017 12:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@iaincampbell07 @hselftax Hi Iain, I'll get someone from our subscriptions team to look into this for you. The… https://t.co/Bt5U4bJhgY

Dec 15 2017 11:37 ·  reply ·  retweet ·  favourite
International Correspondents