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  • The BEPS project at halfway

    In this exclusive article for International Tax Review, Pascal Saint-Amans and Raffaele Russo of the OECD explain how the first half of the BEPS Project's work starts the task of bringing coherence, substance and transparency to international tax rules around the world.


Features

  • Tax planning: Source state substance requirements

    Konstantin Korobchenko, of Leiden University, analyses substance requirements with a particular focus on substance requirements in respect of intermediary companies from the perspective of the source state.

  • Winners of the Americas Tax Awards 2014 celebrate

    The big winners at this year’s Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.

  • The changing face of tax havens

    The phrase tax haven has long conjured images of letterbox companies metres away from the golden sands and deep blue seas of Bermuda’s beaches. But is that moniker appropriate or is the stereotype shifting as European jurisdictions such as Denmark and the UK’s City of London are being stamped with the tax haven label following recent reform measures? Matthew Gilleard looks at tax competition in specific country contexts to see whether the face of tax havens is changing.

  • Treaty definitions proving a headache for Indian taxpayers

    Differing tax treaty definitions, or the lack of them, mean that the term ‘operation of ships/aircrafts in international traffic’ has caused controversy for India’s taxpayers, explain Ajit Kumar Jain, Kanchana Ramamurthi and Mehul Jain of BMR & Associates.

  • Special features - October 2014

    Read this month's special features on Asia and tax technology.


News Analysis



Editorial


Tax Relief


International Correspondents


International Tax Review Profile

RT @JudithFreedman: Mmmm, so much for consultation and international cooperation. https://t.co/xgNsZwpOdz

Feb 20 2018 04:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @CLivingston96: Proud that @vertexinc CTO @b_pinamont is speaking at the @IntlTaxReview Women in #Tax Forum in NYC on 3/1! Who else is a…

Feb 19 2018 05:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Political uncertainty says IMF means 18 month+ delay on VAT in Bahrain Kuwait Qatar or Oman https://t.co/IAJOQyYYAh ht…

Feb 19 2018 03:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Good news for tax professionals as US Treasury proposes to repeal 298 outdated tax regulations. https://t.co/U2ipmjA8gi

Feb 13 2018 03:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MPAgnew: Roses are red And subject to VAT Unlike other things Such as garments not suitable for older persons made from Tibetan goat fu…

Feb 8 2018 03:48 ·  reply ·  retweet ·  favourite
International Correspondents