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  • Global oil price plunge shakes up the way governments do taxes

    If political instability, leadership changes, and tightened tax laws weren’t strenuous enough, plummeting oil prices in the latter half of 2014 left many governments and corporations exasperated, questioning how low prices could conceivably go. Meredith McBride analyses how authorities around the world have responded with sectoral tax changes.


Features

  • 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.

  • 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.

  • 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.

  • 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.

  • The Brockman brief : TP risk determination: Transparency and mutuality

    This month, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, runs the rule over issues of transfer pricing risk determination, focusing on transparency and the benefits of increased levels of authority reciprocity.

  • How tax transparency went global - the new automatic exchange standard: from concept to reality

    Achim Pross, head of the International Cooperation and Tax Administration division at the OECD, and architect of the new automatic exchange of information standard and the multilateral competent authority agreement (MCAA), which 52 jurisdictions have signed so far, discusses the progress made in 2014 and looks at opportunities and challenges ahead.

  • Pascale Colin: Defining challenges for today's group tax manager

    Matthew Gilleard talks with Pascale Colin, group tax manager at EFG Bank, about the role of the tax director, her journey in getting there, and operating successfully in a rapidly-evolving Swiss, European and global tax environment

  • Practical considerations for Chinese withholding tax on cross-border service transactions

    The potential Chinese tax implications of the provision of cross-border services into China are as numerous as they are confusing. Scott Heidecke and Flora Luo of Nexia International member firm Nexia TS (Shanghai) discuss some of the practical considerations.

  • Irish Revenue official: Bringing MOSS to life

    The new EU legislation changing the place of supply of business-to-consumer (B2C) electronic services, telecommunications and broadcasting to the country of the consumer has been the VAT story of the year. Joe Stanley-Smith speaks to Dermot Donegan, head of VAT policy at the Irish tax authority (Revenue), about how the plans were finalised during the Irish presidency of the EU Council, his thoughts around their implementation and the possibility of expanding the mini one-stop shop (MOSS) to cover goods and other services.

  • Indian POEM: A melodious reading?

    Tirthesh Bagadiya of Bagadiya & Jain Chartered Accountants analyses proposed place of effective management (POEM) provisions contained in Finance Minister Arun Jaitley’s February 28 Budget speech, outlining the main concerns held by businesses.

  • Free-for-all: HMRC’s data-sharing relating to offshore assets

    John Cassidy, tax investigations partner at Crowe Clark Whitehill in London, looks at trends in information sharing, and whether there will be any limits to the use of UK authority powers when it comes to data-sharing on offshore assets.


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

June 8 is date of next @OECDtax #BEPS webcast http://t.co/j8vLYYzzok

Apr 23 2015 10:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Read our #ArticleOfTheWeek on our #facebook page: http://t.co/cvajdTBQt3

Apr 22 2015 10:06 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Kromer and Luther colleagues set up new firm #Germany #restructuring http://t.co/pemUw8qyKd

Apr 22 2015 09:36 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#worldtax2015 Get involved in the research for the directory of the world's leading #tax firms http://t.co/ErFuHO6uBG http://t.co/1HKYbYOahb

Apr 22 2015 08:45 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @LindsayTedds: Anyone else see the irony of the CPC saying they are reducing the tax compliance burden when the FTC takes 85 steps to ca…

Apr 21 2015 08:58 ·  reply ·  retweet ·  favourite
International Correspondents

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