Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive
  • The Global Tax 50 2015: The leaders creating an impact around the world

    Now in its fifth year, International Tax Review’s Global Tax 50 provides a rundown of the who’s who of the tax world. One way or another, these individuals and organisations have had an impact or influence on taxation that will be felt beyond the 12 month period covered by this list. Matthew Gilleard introduces the Global Tax 50 2015


Features

  • The Cunningham column: Asian Budgets to focus on national over international tax

    The Budget season is about to start in Asia. Ralph Cunningham believes finance ministers are likely to prioritise local or regional concerns rather than get involved in any deep discussions about base erosion and profit shifting.

  • The Brockman brief: Audit and risk transparency: Why it matters

    ‘Transparency’ is the latest term of art that has emerged from the OECD’s Action Plan with respect to its base erosion and profit shifting (BEPS) initiatives. But the obvious question that has consciously been ignored in the public domain is: where are the matching transparencies regarding determination of tax risks and identification of substantive issues by tax authorities upon commencement and conduct of an audit?

  • BEPS: Everything asset managers need to know

    Sofia Stavridi, a Queen Mary University of London graduate now working in investment management tax services at a Big 4 firm in the UK, looks at the key BEPS actions impacting the asset management industry.

  • BEPS and its influence on TP audit processes in Nigeria

    Victor Adegite of KPMG looks at how the Nigerian Federal Inland Revenue Service has incorporated BEPS Project action points into its transfer pricing audit processes.

  • Special features - February 2016

    Read this month's special features for Canada, Mexico, US, Ireland and Intangibles

  • Why international tax treaty networks are an Animal Farm

    Fred Lo, vice president and global head of tax at Yanfeng Global Automotive Interiors, a joint venture between the automotive interiors businesses of Johnson Controls and Shanghai Motors, analyses recent tax treaty trends, focusing on mismatches in treaty terms and why some countries are more equal than others.

  • International tax dispute resolution: Breaking the impasse

    Peter Nias, international tax specialist barrister at Pump Court Tax Chambers in London, analyses trends in international tax dispute resolution, looking at alternative dispute resolution methods and whether the OECD’s recent work in this area represents a missed opportunity.

  • UK: Changes for fund managers and new anti-hybrid rules

    The UK draft Finance Bill 2016 was published on December 9 2015. Sandy Bhogal, head of tax at Mayer Brown in London, focuses on two topics of particular interest – new rules on taxation of performance-linked rewards for investment managers and new anti-hybrid rules arising out of the OECD’s BEPS Project.

  • The new FIRPTA exemption for foreign pension funds

    Babak Nikravesh, partner at Jones Day, unpicks the new FIRPTA exemption for foreign pension funds.


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

UK government gets retaliation in first before today's @CommonsPAC hearing with @Google @HMRCgovuk https://t.co/tJnTK2jZJY

Feb 11 2016 02:23 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @tosacarte: #globaltax50 Clearer and more vocal output from Asia s/b necessary for further developments https://t.co/EIBcBeKgCr @IntlTa…

Feb 11 2016 01:45 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ChevezTaxCenter: "2016 brings tax changes for foreign pension funds in Mexico", by CRZ´s Raul Morales, published in @IntlTaxReview htt…

Feb 11 2016 01:45 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ITICWashington: International Tax Review releases #GlobalTax50 @IntlTaxReview https://t.co/wCVhc4XOkR

Feb 11 2016 01:44 ·  reply ·  retweet ·  favourite
International Correspondents