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  • The Brockman brief: Performance review: The OECD’s reputation

    The curtain is drawing to a close on the final OECD BEPS recommendations, while the OECD actors and supporting staff anxiously await reaction from the audience. This month’s Brockman brief runs the rule over the OECD’s BEPS work to date and looks ahead to see how developments are likely to impact the organisation’s reputation as the ‘go-to’ body for international tax matters.

  • BEPS: A developing country perspective

    As the final recommendations of the 15 action plans that comprise the OECD Base Erosion and Profit Shifting (BEPS) project approach, Pramila Shrivastav, former Chief Commissioner of Income Tax at the Indian Ministry of Finance, looks at the associated issues from a developing country perspective, arguing that convergence of interests will hold the key to countering complex BEPS challenges.

  • Americas Tax Awards 2015

    Top honours at this year's Americas Tax Awards went to Deloitte, Baker & McKenzie and Skadden Arps Slate Meagher & Flom.

  • DSM to be enhanced during destination principle expansion

    Key figures at the European Commission have outlined the importance of the digital single market (DSM) as they prepare to extend the destination principle and mini one-stop shop (MOSS). Joe Stanley-Smith investigates.

  • Anson: Practical implications for investment managers and funds

    Dan Roman and Aron Joy of KPMG look back on Anson, tracking the background to the case before focusing on the types of structure that could be affected by the decision and how this impact may manifest itself in practice.

  • Tax and investment: UNCTAD’s contribution to the BEPS debate

    The debate about international tax reform has received a valuable boost from the UN’s annual investment report, argues Jeffrey Owens of Vienna University of Economic and Business.

  • Special features - October 2015

    Read this month's special features for Intangibles and Norway

  • Belgium introduces ‘Cayman tax’

    Marc Quaghebeur, of De Broeck Van Laere & Partners, breaks down the new Belgian ‘Cayman tax’, which brings new reporting obligations for trusts and other legal structures.


News Analysis


Editorial


Tax Relief

  • Tax Relief

    Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.


International Correspondents


International Correspondents