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  • International Tax Review's Global Tax 50

    International Tax Review presents its Global Tax Top 50 for 2012. The list comprises the top 50 influences in international tax, with a top 10 ranking.

  • The leaders creating an impact around the world

    Welcome to International Tax Review’s second annual selection of the Global Tax 50, the individuals and organisations we believe have made a substantial impact on tax practice and administration in the last 12 months.


Features

  • International Tax Review's Global Tax 50

    International Tax Review presents its Global Tax Top 50 for 2012. The list comprises the top 50 influences in international tax, with a top 10 ranking.

  • Germany changes Organschaft and strikes against RETT blockers

    The Merkel government has less than a year left before next year’s elections take place in September or October 2013. Ulrich Siegemund, of Luther – Taxand Germany, analyses the government’s recent Tax Bills, which deal with the taxation of fiscal groups and alter the rules governing real estate transfer tax (RETT) blocker structures.

  • Certainty is key for Irish business tax regime

    Ireland has used tax policy wisely in its effort to fix its economy. What businesses need from this year’s Budget and in the next few years is certainty, believes Martin Phelan, president of the Irish Tax Institute.

  • Radical proposals for a general anti-abuse rule in the UK

    Unless it changes, the plan to introduce a general anti-abuse rule in the UK will only extend the powers of the tax authorities, believes Julie Carine Leblanc-Leduc of King’s College London

  • Transfer pricing forum delivers inside knowledge

    International Tax Review and TPWeek hosted the 12th annual Global Transfer Pricing Forum in Paris in September.

  • Americas Tax Awards

    Hot on the heels of the presentation of the primetime Emmy awards, the seventh annual Americas Tax Awards ceremony took place in New York on September 27.

  • Interpretation of “may be taxed” in India’s tax treaties

    Cross-border transactions and interpretation of related international tax treaties often involves controversies and issues concerning interpretation of treaty provisions and thereby leads to litigation with tax authorities. A recent judgment of the Tax Tribunal (Tribunal) in India in the case of Apollo Hospital Enterprises Limited (AHEL), has given rise to a debate regarding the interpretation of the expression “may be taxed” used in the India – Sri Lanka double taxation avoidance agreement (Treaty). Sanjay Sanghvi and Ashish Mehta, of Khaitan & Co, explore the implications.

  • Pharma companies exposed to transfer pricing challenges

    The interaction of Poland’s transfer pricing rules and reimbursement law means the pharmaceutical industry is faced with complex compliance demands, explains Aneta Blazejewska-Gaczynska and Slawomir Buszko of Ernst & Young.

  • Navigating a rapidly changing tax landscape

    Charlotte Rushton, managing director Asia Pacific EMEA for the tax & accounting business of Thomson Reuters, considers the challenges facing corporate tax departments in India after the recent third annual India Tax Forum.

  • Glaxo: Supreme Court of Canada rules on first TP case

    After 20 years, Canada’s Supreme Court has finally made a decision on the GlaxoSmithKline case. The litigation is not yet over, however. Dale Hill, Mark Kirkey & Pierre Alary of Gowlings – Taxand explain why.

  • Transfer pricing implications of the transition to IFRS

    The conversion to international financial reporting standards (IFRS) is anticipated by many global companies, and many have already implemented, or are in the process of implementing, the new standards for statutory purposes. As companies continue to adopt the new principles, their tax departments and transfer pricing practitioners will be expected to maintain seamless continuity in demonstrating that intercompany transactions are priced in accordance with the arm’s-length principle (or are priced as if the transactions had taken place between third parties). For many companies, this has started to cause transfer pricing concerns. Kristine Riisberg, Deborah Keisner, and Todd Wolosoff, of Deloitte Tax, New York, explain why.

  • What now for financial transaction taxes?

    The financial transaction tax (FTT) is set to be introduced by 11 EU member states. Richard Murphy of Tax Research looks at the case for an FTT, how it would work in practice and why, contrary to other anti-poverty campaigners, he believes it should not be used to raise revenue for developing countries, but to constrain out of control banking.

  • Nokia: Treaty provisions override retrospective amendments

    The Delhi High Court recently decided a case in favour of global telecommunications company Nokia. Ravishankar Raghavan, of Majmudar & Partners, explains why the judgment should reassure foreign investors that benefits provided under tax treaties will not be overridden by the Indian government’s retrospective amendments.

  • What Union Carbide tells us about qualifying supplies in R&D

    Michael Solomon and Victor Ng of Fenwick & West discuss two US judgments concerning R&D claims made by Union Carbide, and what taxpayers need to know about claiming credits for supply costs.


News Analysis


People


Editorial


Tax Relief

  • Tax Relief

    A monthly commentary on the notable facts, figures and goings-on in the tax world.


International Correspondents


International Tax Review Profile

@CanRevAgency privacy breach leaks prominent Canadians' #tax details http://t.co/1SrAbzT0d9 Oops! #thatwasntsupposedtohavehappened.

Nov 26 2014 04:36 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Welcome to our follower of the day @TheTaxDialogue

Nov 26 2014 10:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Digital businesses get #VATMOSS in #EU http://t.co/p4SQjvyWxP

Nov 25 2014 05:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#DonatoRaponi speaks about future of EU #VATMOSS http://t.co/OOfFIoFJwv @EU_Commission @EU_Taxud

Nov 25 2014 05:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @GlobalTaxAdvice: #Taxand focuses on #TP audits and developments across #Asia at @IntlTaxReview #TP forum: 1 week away! Discover more > …

Nov 25 2014 02:25 ·  reply ·  retweet ·  favourite
International Correspondents

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