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  • The BEPS project at halfway

    In this exclusive article for International Tax Review, Pascal Saint-Amans and Raffaele Russo of the OECD explain how the first half of the BEPS Project's work starts the task of bringing coherence, substance and transparency to international tax rules around the world.


Features

  • Tax planning: Source state substance requirements

    Konstantin Korobchenko, of Leiden University, analyses substance requirements with a particular focus on substance requirements in respect of intermediary companies from the perspective of the source state.

  • Winners of the Americas Tax Awards 2014 celebrate

    The big winners at this year’s Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.

  • The changing face of tax havens

    The phrase tax haven has long conjured images of letterbox companies metres away from the golden sands and deep blue seas of Bermuda’s beaches. But is that moniker appropriate or is the stereotype shifting as European jurisdictions such as Denmark and the UK’s City of London are being stamped with the tax haven label following recent reform measures? Matthew Gilleard looks at tax competition in specific country contexts to see whether the face of tax havens is changing.

  • Treaty definitions proving a headache for Indian taxpayers

    Differing tax treaty definitions, or the lack of them, mean that the term ‘operation of ships/aircrafts in international traffic’ has caused controversy for India’s taxpayers, explain Ajit Kumar Jain, Kanchana Ramamurthi and Mehul Jain of BMR & Associates.

  • Special features - October 2014

    Read this month's special features on Asia and tax technology.

  • France asserts PE in commissionaire structures again

    Eric Meier and Ariane Calloud, of Baker & McKenzie, analyse a recent case about potential permanent establishment of a French entity operating under a commissionaire arrangement with its Swiss principal.

  • What businesses should know about Europe’s CCCTB

    The European Commission announced its directive proposal for a common consolidated corporate tax base (CCCTB) more than three and a half years ago, on March 16 2011. Andreas Eggert discusses how the proposal has developed since then.


News Analysis


People


Editorial


Tax Relief


International Correspondents


International Tax Review Profile

.@FriedFrankTech announces double hire of Roman and Thornton http://t.co/Yhi3pN3DQ2

Oct 22 2014 01:37 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TPWeek: Registered for #AsiaTP2014 yet? Sign up here: http://t.co/AXdO49OKjJ #transferpricing #tax @IntlTaxReview

Oct 22 2014 01:18 ·  reply ·  retweet ·  favourite
International Tax Review Profile

East Africa countries to harmonise VAT regime » VAT Live http://t.co/gK4PEAdqz5 Countries want to emulate #EU #VAT regime!

Oct 22 2014 10:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @pierremoscovici: The European Parliament has approved the #Juncker @EU_Commission : an historical task awaits us for Europe, I am ready…

Oct 22 2014 10:52 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Commission: European Parliament elects @JunckerEU Commission http://t.co/NJx9ArvMtz 423 votes in favour, 209 against and 67 abstenti…

Oct 22 2014 10:51 ·  reply ·  retweet ·  favourite
International Correspondents

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