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  • The Global Tax 50 2013

    For the third year running, International Tax Review brings you its Global Tax 50, the individuals and organisations who have had the greatest influence on tax policy, practice and administration in the last 12 months.


Features

  • BEPS and recent developments in Australian corporate tax law

    Whatever form and acronym it takes (a similar, though narrower, examination was conducted in the 1990s under the banner of harmful tax competition (HTC)), base erosion and profit shifting (BEPS) has been an underlying theme in international taxation for years. But only recently has it risen to the top of the international taxation and political agendas, no doubt accelerated by the tax planning opportunities opened up by the globalisation and mobility of commerce. With Australia poised to take on the presidency of the G20, David Bradbury, Assistant Treasurer until the September election, and a driving force behind much of Australia’s work on tackling BEPS, analyses the impact the country has had on this global debate, looking at the policies his government implemented to get to this stage, and how the new government can take things forward.

  • The case for stronger tax risk management strategies

    David Franco, senior Latin America analyst at risk analysis company Maplecroft, explores the evolution of anti-avoidance measures in the region, explaining why multinationals must be prepared for greater scrutiny of their tax affairs in Latin American countries in a trend that follows what is happening in Europe and the US.

  • Tax adjustments as a tool of macroeconomic policy

    Andrea Bazzo Lauletta and Flavio Mifano of Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga to address recent experiences with the financial transaction tax (IOF) regime as a policy-making tool by the Brazilian government and look at the impact of the changes implemented over time and the extent to which such changes have been effective.

  • Special features - December/January 2014

    Read this month's special features on Brazil, Germany, India and North America.

  • Indonesia tax audit guideline for affiliated transactions

    Over the past four years, the Indonesian Directorate General of Tax (DGT) has been placing great focus on the tax potential from related-party transactions within multinational groups of companies. The DGT has issued regulations on transfer pricing guidelines, developed its human resources, equipped itself with commercial database, and undertaken audits particularly when there are intercompany transactions. Sri Wahyuni of SF Consulting provides an overview of the changes and explains what taxpayers need to do to guard against audit.

  • European Commission discusses new VAT rules

    Donato Raponi, head of the European Commission’s VAT Unit, discusses the new VAT rules applying from 2015 to telecommunications, broadcasting and electronic services and the publication of Commission guidelines on the practical functioning of the mini one-stop shop.

  • Is a 2° climate target from 2020 cost-efficient?

    The Green Budget Europe Annual Conference discussed new approaches for environmental fiscal reform and emissions trading at the Swiss, EU and international level and honoured Professor Frank Convery as 2013 Environmental Fiscal Reformer of the Year, reports Constanze Adolf, director of Green Budget Europe’s Brussels office.

  • The Global Tax 50 2013

    For the third year running, International Tax Review brings you its Global Tax 50, the individuals and organisations who have had the greatest influence on tax policy, practice and administration in the last 12 months.


News Analysis



Editorial


Comment

  • Ireland continues to play fair… and plays to win

    Helen O’Sullivan, the president of the Irish Tax Institute, believes that while the Irish government’s International Tax Strategy Statement shows the importance of multinational investors to the economy, tax-competitive rules are as important to small and medium-size enterprises, who employ 70% of the country’s workforce.


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 @BrigitteAlepin: So proud of the new book WINNING THE TAX WARS. Bringing together well-known tax experts, this book presents outstanding…

Dec 7 2017 04:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

REVEALED: The top 10 of ITR's #GlobalTax50 2017 is out now. Find it here: https://t.co/IXiaRrE3vH (subscription or free trial required)

Dec 7 2017 01:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

ITR has opened the submissions period for the European Tax Awards 2018. Full details here: https://t.co/WKBWijhBgt

Dec 6 2017 01:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@aloysrigaut @AuroChardon @ElodieLamer @JeanComte @diego_bxl @bsmithmey @afpfr @pierremoscovici @EU_Taxud @EU2017EE… https://t.co/oS4sDvQtdL

Dec 5 2017 04:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Is this it? https://t.co/O1XhoWQw2F 17 #taxhavens, mostly tiny countries or emerging economies on the #EUblacklist? ❌Swit…

Dec 5 2017 02:25 ·  reply ·  retweet ·  favourite
International Correspondents