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  • Breaking down borders: Liberating EU commerce through VAT reform

    While walls, wire fences and border checks proliferate around the world, the EU is looking to liberalise VAT rules to break down barriers to trade within its borders. Joe Stanley-Smith explores the EU’s proposals for a new definitive VAT regime with Maria Teresa Fabregas Fernandez, director for indirect taxation and tax administration at the European Commission.


Features

  • Amazon and eBay profiting from VAT evaders

    The UK is losing billions of pounds in revenues each year from online VAT fraud committed by foreign traders. But with Amazon and eBay profiting from the fraudsters, and HMRC not doing enough to tackle the problem, Anjana Haines explores whether collaboration or conviction is the better solution

  • Harmful tax incentives critically curtailed: BEPS Action 5 in action

    BEPS Action 5 – Countering harmful tax practices more effectively by taking into account transparency and substance is one of the four BEPS minimum standards. To date, 102 jurisdictions have committed to its implementation, and 2017 is a decisive year in translating that commitment into action. Achim Pross, Kevin Shoom and Melissa Dejong of the OECD, discuss the first results of the work under BEPS Action 5, and its significance in achieving the goals of the BEPS project.

  • The EU’s misguided tax war on US companies

    The European Union has released another state aid decision that targets a US multinational corporation. Joe Kennedy, senior fellow at the US Information Technology and Innovation Foundation who specialises in tax and regulatory policy, examines the global damage the EU’s actions could cause.

  • Special features - November 2017

    Read this month's special features on Malta and tax technology and transformation

  • No. 1: The Big Six

    US tax reform won’t happen – or will it? Many are awaiting the enactment of the US tax reform proposals, which will have a worldwide impact, and the so-called ‘Big Six’ policymakers have had the biggest influence on the plans so far and will continue to steer the debate as it makes its way through Congress.

  • No. 2: The dawn of the robots

    The robot revolution is here, but who – or what – do you tax in this new era of artificial intelligence?

  • No. 3: The breakdown of global consensus

    The political turbulence in which the western world finds itself will have a profound effect on global tax and trade, meriting the slightly dramatic name of this Global Tax 50 entry.

  • No. 4: The fifth estate

    The phrase ‘Paradise Papers’ evokes images of tropical offshore islands with palm trees and a P.O. address for multinationals and high-net-worth individuals. The list of celebrities involved in one way or another is almost endless. Shakira, Madonna, Keira Knightly, the Queen, Prince Charles, the estate of the late Michael Hutchens, Justin Timberlake, and Amitabh Bachchan. We picture Lewis Hamilton in a private jet.

  • No. 5: Margrethe Vestager

    EU Competition Commissioner Margrethe Vestager, who joins the ranks of the Global Tax 50 for the fifth year in a row and took top spot in last year’s ranking, has had a quieter 12 months in 2017 compared to previous years. But that’s not to say multinationals aren’t still trembling with fear at the thought of being faced with state aid allegations from the determined commissioner.

  • No. 6: Arun Jaitley

    Arun Jaitley has achieved a tax goal that many thought would never happen. On July 1 2017, India’s indirect tax system was revolutionised with the introduction of a new goods and services tax (GST) regime.

  • No. 7: Sri Mulyani Indrawati

    Sri Mulyani Indrawati has had an illustrious career so far, and has shown no sign of slowing down since taking up her position at the head of Indonesia’s finance ministry in July 2016.

  • No. 8: Pascal Saint-Amans and Achim Pross

    The work the OECD has done on the BEPS project has shaken the foundations of the tax world. It is almost impossible to recognise the work of all of the people involved.

  • No. 9: Richard Murphy

    Richard Murphy came up with the idea of country-by-country reporting (CbCR) in 2003 and his vision reached a milestone this year, earning him a top-10 spot in this year’s Global Tax 50.

  • No. 10: Cristiano Ronaldo and Lionel Messi

    Cristiano Ronaldo and Lionel Messi are only the tip of the iceberg, the bit that shows because the numbers in the Football Leaks that expose tax evasion are so huge.

  • International updates - November 2017

    The latest international updates from our correspondents around the world.


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 Tax Review Profile

RT @OECDtax: Read the public comments received on new #tax rules requiring disclosure of #CRS avoidance arrangements and offshore structure…

Jan 18 2018 04:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Taxud: Press conference with @pierremoscovici today from 11.00h on the new system for VAT rates and on VAT system for SMEs. 🎥 Watch…

Jan 18 2018 09:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ddayen: Why must Americans become part-time accountants, just to follow the rules of society? https://t.co/8x8pNhqTGa

Jan 17 2018 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @monicabhatia2: Singapore to automatically exchange financial account information with 61 states https://t.co/O3uP7AyaCm

Jan 17 2018 11:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Join us at the ITR and #TPWeek Women in Tax Forum on March 1, 2018 in New York. It will focus on US and global tax… https://t.co/xUmwbjJlQs

Jan 17 2018 11:31 ·  reply ·  retweet ·  favourite
International Correspondents