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  • The world's leading transactional firms revealed

    No one who has been around deal-making for the last five years believes that the boom times for M&A are coming back soon, but there are signs of recovery in the market. International Tax Review analyses the global M&A trends this year and highlights the leading firms renowned for their advice in this difficult field.


Features

  • Why I worry about US corporate tax reform

    Almost everyone agrees the two greatest economic problems facing the US are the growing and unsustainable federal deficit and persistently high unemployment and underemployment. So it is surprising to a long-time tax practitioner that the two leading proposals for corporate tax reform in the US – lowering the corporate tax rate through base-broadening and adopting a territorial tax system – are almost certain to make both problems worse. Jim Ditkoff, senior vice president, finance & tax at the Danaher Corporation, explains why.

  • Horizontal monitoring pilot brings enhanced relationship to Russia

    If a pilot programme goes as planned, Russian taxpayers will have a new way of engaging with the tax authorities, explains Alexandra Lobova of Ernst & Young

  • Measuring the dimensions of the UK Patent Box

    The new tax regime for patents in the UK may not offer a lower rate than similar rules in other countries, but, for reputational reasons, it may have more advantages, writes Mary Ashley.

  • Where does Chilean tax reform leave your business?

    The newly approved law Nº 20.630 has brought about several reforms of the Chilean tax legislation, raising, for example, the corporate tax rate to 20%, assimilating the cost of the limited liability companies’ (LLC) capital interests with that of the corporations’ stocks, unifying the taxation of the non-deductible expenses, and, including, as a great novelty, a new article 41E to the Income Tax Law, containing the new Chilean regulation on transfer pricing. Marcelo Muñoz Perdiguero, of Salcedo y Cia, explores the new measures.

  • The world's leading transactional firms revealed

    No one who has been around deal-making for the last five years believes that the boom times for M&A are coming back soon, but there are signs of recovery in the market. International Tax Review analyses the global M&A trends this year and highlights the leading firms renowned for their advice in this difficult field.

  • The FTT: Killing two taboos with one stone

    Algirdas Šemeta, European Commissioner for Taxation, Customs, Statistics, Audit and Anti-fraud, explains that the proposal for a financial transaction tax (FTT) under enhanced cooperation that the Commission tabled last month is a milestone from at least two perspectives: the tax itself and the procedure used for the tax to become a reality.

  • Cross border: Closing the gap between theory and reality

    Andrew Sliwa, Hadley Leach and William Methenitis of Ernst & Young in the US look at the problems associated with cross border effectiveness, provide hypothetical examples of how the issue can impact your tax department and explain how to apply the theory to the realities of business.

  • Enough Food for Everyone IF we end tax avoidance

    More than 100 charities have launched the IF campaign to tell the UK government, which hosts the G8 summit this year, that the world produces enough food for everyone if four key goals are met. Joseph Stead, senior economic justice adviser at Christian Aid, examines the tax aspects of the campaign and argues that tax avoidance is inextricably linked to hunger in the developing world.

  • Secret Hotels2: The behaviour of an agent versus principal

    With the Secret Hotels2 Limited decision released on December 3 2012, the UK Court of Appeal has provided guidance on the correct approach to be taken when determining who is the supplier of a service in agency / principal arrangements, explain Mark Delaney and Arianne Wijdeveld of Baker & McKenzie.

  • Italy introduces financial transaction tax

    Fulvia Astolfi and Vito Vittore of Hogan Lovells analyse Italy's new financial transaction tax (FTT).

  • ICAEW on whether business is paying enough tax

    Over the past 12 months there has been increasing concern expressed publicly about the amount of tax that business, and in particular international business, pays with a number of people expressing the view that business is not paying its fair share of tax when, at a time of recession, everyone else is seeing their tax bill increased. Ian Young of the Institute of Chartered Accountants in England and Wales (ICAEW) discusses the reality of the situation for corporates and their advisers.

  • How Notice 698 has changed the world

    Brendan Kelly and Jinghua Liu, of Baker & McKenzie, explain how the issuance of Notice 698 in China has impacted tax planning for global operations and the way deals must be structured and negotiated

  • How taxpayers feel about France’s new compliance model

    Vincent Lacombe, Laëtitia Banos and François Garcia, of FIDAL Direction Internationale, analyse the proposed changes to the French audit system and present the initial reactions of French tax directors to the concept of a trust-based relationship with the tax administration.


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