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  • On the cards: The tax issues we foresee in 2013

    With the global economy in tatters and little hope in sight of change, 2013 is set to be a year of revolution for tax policies around the world.

  • Corporate tax in 2013: Prepare for a year of action

    Rate reduction and base broadening are two trends that taxpayers have become familiar with over the last 20 years, and while this is set to continue, 2013 will see tax evasion and avoidance thrust firmly under the spotlight. At the same time, many governments are setting out attractive tax policies aimed at stimulating investment. Finding the right balance between tax planning, compliance and transparency will be a key test for taxpayers next year. Matthew Gilleard looks at the anti-avoidance issues taxpayers must be aware of, and why greater international tax cooperation is inevitably on the way.

  • A new age dawns for indirect tax

    With the EU striding forward with VAT reform and the financial transaction tax (FTT), the OECD preparing its guidelines and new VAT systems being constructed around the world, 2013 will be a year of great change for indirect tax. Salman Shaheen looks at what lies ahead.

  • Top 10 transfer pricing issues in 2013

    Unfortunately, transfer pricing issues do not cease when the calendar year ends but there have been some significant developments towards the end of 2012, which are certain to impact 2013, keeping taxpayers on their toes. Sophie Ashley provides a guide to the top 10 biggest issues in global transfer pricing.

  • Tax disputes: The cases to look out for in 2013

    Almost universally in 2012, it seems there has been a pledge from revenue authorities bidding to spare resources, and taxpayers craving certainty, to try and reduce the risk of entering new litigation. But while some litigation is undoubtedly avoidable, there are always those cases which climb through the judicial system, demanding attention from the highest courts. Such cases often have a dramatic impact on how taxpayers do business. Joe Dalton looks at the tax rulings multinationals need to follow in 2013.


Features

  • Taxpayers should not lose sight of benefits of common tax base

    A working group of the European Council has been discussing the technical aspects of a common consolidated corporate tax base (CCCTB) in the EU. Even if a decision to go ahead may not be imminent, multinational companies should not miss out on the opportunities a CCCTB may present, says Cristina Stiefken of the London School of Economics.

  • Are tax free indirect disposals of African investments over?

    Taxpayers should be aware that more and more African jurisdictions have legislated against the tax-free indirect disposal of investments. However, there are other options, explain Stephen Hales and Leon Steenkamp of Ernst & Young.

  • A New Year’s gift for business: Simpler VAT invoicing rules

    Algirdas Šemeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud introduces the simpler, more modern rules on VAT invoicing he is bringing in next year.

  • Developing countries push their case in UN TP manual

    The accepted standard for transfer pricing has always been the transfer pricing guidelines issued by the OECD. However, that may be changing as China and other developing countries set out their stall in the new UN practical manual on transfer pricing. Glenn DeSouza of Baker & McKenzie in Shanghai analyses what this will mean for multinational businesses.

  • How Margaret Hodge would end tax avoidance

    Margaret Hodge, chairman of the House of Commons Public Accounts Committee (PAC) in the UK, hauled Google, Amazon and Starbucks over the hot coals last month for avoiding UK taxes. She tells Salman Shaheen how transparency measures such as country-by-country reporting and FATCA can be used to ensure companies pay their fair share of tax and calls for HM Revenue & Customs (HMRC) to step up its game.

  • The EU VAT system in a digital age

    Paul Morton, head of group tax for Reed Elsevier, discusses his personal views on how to level the VAT playing field for the EU publishing industry and ensure a more equal treatment of paper and electronic books.

  • The future of transaction tax management and technology

    Chris Walsh, of Vertex, believes it will not be long before we see the next generation of tax technology and the convergence of direct and indirect tax applications.

  • US Supreme Court to address creditability of UK windfall tax

    Rafic Barrage and Kent Stackhouse, of Baker & McKenzie, explain why the US Supreme Court has agreed to address the creditability of UK windfall tax and why the court’s decision could have far-reaching implications for taxpayers.


News Analysis



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

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
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 Correspondents