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  • Tax planners’ task tougher than ever

    Failing to plan is planning to fail. We are all familiar with the phrase. But practising what one preaches in this regard has never been more important for corporate taxpayers.


Features

  • BEPS: Improving data, economic analysis and measurement

    It is stating the obvious to say that current international efforts to tackle base erosion and profit shifting (BEPS) have attracted a great deal of global attention. Since the OECD and G20 countries, working together on an equal footing, adopted a 15-point action plan to address BEPS in September 2013, the focus on this issue has steadily grown. David Bradbury, head of the tax policy and statistics division at the OECD Centre for Tax Policy and Administration, and the man overseeing this aspect of the project, provides exclusive insight into an action point that has not always received as much attention as other items in the Action Plan.

  • ETFs - preparing for future tax challenges

    Exchange traded funds (ETFs) have been a huge success growing far beyond their initial function of tracking large liquid indices in developed markets. Global ETFs now hold more than $2.9 trillion of assets in upwards of 5,400 products listed on 60 exchanges. Marie Coady, financial services tax partner at PwC in Ireland, tackles the associated tax and regulatory challenges.

  • Substance-over-form in China's GAAR

    Scott Heidecke and Flora Luo of Nexia International member firm Nexia TS (Shanghai) discuss China's latest attempts to implement countrywide standard practices for application of the general anti-avoidance rules, while bringing clarity to foreign entities which are affected.

  • Swiss court challenges fundamental OECD tax principle

    The OECD has updated the commentaries on the Model Tax Convention (Commentaries) seeking to clarify the concept of beneficial ownership in tax treaties. Charles Hermann, a financial services tax partner at KPMG, explores beneficial ownership issues arising from the ‘Swiss Swap’ case.

  • The Brockman brief: Timing symmetry is shattered: CbCR and TP documentation

    May’s instalment of his column sees Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, look at the problems that may arise for taxpayers given the timing differences applicable for different documentation and reporting requirements, and what options are available for reconciling these.

  • Shome leaves ministerial adviser role behind

    Partho Shome’s 30-year career as a tax official and adviser to Indian governments and multilateral organisations may be at an end for now, but he will still take a keen interest in tax policy, as this exclusive interview with International Tax Review reveals.

  • Swedish interest deductibility: Unilateral action proposed

    While Sweden may be seen as effectively preventing base erosion through limiting interest deductions, the effects on businesses and investments must be carefully scrutinised before being considered in other countries, argue Hussein Abdali and Tord Fredriksson of Grant Thornton.

  • EU: Cross-border exchange of rulings - what's proposed?

    Timothy Lyons QC and Kelly Stricklin-Coutinho of 39 Essex Chambers analyse recent transparency developments across Europe, focusing on the proposed requirement for EU member states to provide a quarterly report on all cross-border tax rulings and advance pricing arrangements.

  • Special features - May 2015

    Read this month's special features on Turkey and GCC

  • Mirror, mirror on the wall, please show the purpose to all

    Rishi Joshi, associate member of the Institute of Chartered Accountants of India, analyses recent controversy and litigation on the issue of indirect share transfers.

  • DPT: Counterbalancing the UK's 'open for business' agenda?

    The introduction of the UK's diverted profits tax (DPT) on April 1 2015 has dismayed tax practitioners and their multinational clients. Rushed through parliament (ahead of its dissolution before the general election) it seemed intended to appease public anger at multinationals failing to pay their 'fair share' of tax. It has been roundly criticised for its breadth and complexity, for the speed with which it has been introduced, for the lack of public consultation and parliamentary scrutiny, and for pre-empting the multilateral response to tax avoidance of the G20/OECD BEPS Project. DLA Piper's Stephen Jones asks whether the DPT has created a cloud of uncertainty to cover the previous decade’s climate of reform favourable to global business.


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 @expertmile: Best of Forbes India: 2011-2012 How Vodafone won the famous tax case http://t.co/4ql1HS5vZE http://t.co/JiijOwU2Rz

May 22 2015 02:44 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @rostilly: The @MeridianVAT team at this years European tax awards - London @IntlTaxReview http://t.co/lXFhcNZzAJ

May 22 2015 02:41 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @hselftax: @TimDaviesTax @joshwiddicombe you've got Josh?? We've just got the editor of @IntlTaxReview (in a kilt tho') http://t.co/JX0D

May 22 2015 02:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @hselftax: @iptax at #ITRawards2015 the music is reminiscent of the Berlin Olympics. Very odd. @IntlTaxReview

May 22 2015 02:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @JudithFreedman: @hselftax @F_Lagerberg @iptax @IntlTaxReview no awards ceremonies and then two come along at once! We have Mariella Fro…

May 22 2015 02:40 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?