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  • Tax talent: The world's best transactional firms 2018

    Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

  • US tax reform casts an uncertain shadow over M&A

    The closing months of 2017 were dominated by US tax reform, while 2018 is going to be defined by how multinational companies and firms adjust to the new rulebook. Josh White examines how the deals market is adapting to the tax changes.

  • BEPS and US tax reform stall M&A across Asia-Pacific

    Governments across the Asia-Pacific region are deciding how to react to the US tax reform, while also implementing BEPS measures that are changing the global tax landscape. Anjana Haines looks at how companies and their tax advisers are reacting to these developments and their impact on the transactional market.

  • EMEA's transactional tax market strong despite headwinds

    Around the world, the BEPS project and US tax reform are having an impact on the transactional market. But on top of these trends, companies operating across Europe are dealing with an added layer of uncertainty stemming from state aid rulings. Joe Stanley-Smith explores the situation.


Features

  • The Brockman brief: Fast-track approvals

    With the avalanche and uncertainty of unilateral adoption of BEPS-related provisions by many countries, in addition to subjective general anti-abuse treaty-based legislation, excessive lead times and inefficiencies of competent authority/treaty approval processes are becoming more costly and significant for both taxpayers and tax administrations.

  • No room for doubt: the ‘race to the bottom’ is on

    Judging by the speeches at the World Economic Forum in Davos, political and business leaders are concerned by the changing dynamics of international tax competition and there can be no doubt that the ‘race to the bottom’ is on.

  • Could lower tax demands be the answer to cutting disputes?

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • Bitcoin and other cryptocurrencies in tax

    A significant amount of developments have taken place in the past few years, writes Rose Boevé of EY Dutch Caribbean. This includes a surge in cryptocurrencies and in the accompanying regulatory playing field.

  • Making Tax Digital – confusion on the digital journey

    The first component of the UK’s HMRC Making Tax Digital (MTD) project, VAT compliance, goes live on April 1 2019. Corporation tax and income tax will follow in 2020 or later, writes Richard Asquith, vice president of global indirect tax at Avalara.

  • US tax reform: GILTI uncertainties

    For months, Congress promoted the tax reform effort as being focused on simplifying the outdated and complex 1986 Tax Code. Tax reform, culminating in H.R. 1, did no such thing, at least where it applies to multinational US corporations. Nowhere is this more apparent than in section 951A, the tax on global intangible low-taxed income, or ‘GILTI’. Erik Christenson, partner at Baker McKenzie, and Monte Silver, senior counsel at Eitan, Mehulal & Sadot explain.

  • Special features - March 2018

    Read this month's special feature on Tax technology and transformation


News Analysis


Editorial


Tax Relief


International Correspondents


International Correspondents