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  • Constitutions: Could paying a ‘fair share’ of tax already be enshrined in law?

    Politicians and campaigners are fond of saying that companies should pay their ‘fair share’ of tax, but the phrase is over-used and lacks legal meaning and backing, becoming little more than a cliché. However, new research has identified clauses in the Constitutions of 15 countries – including two of the G7 member states – which identify an obligation to contribute to the public purse. Joe Stanley-Smith explores how this could force companies to take more notice of the fair-share debate.


Features

  • The Brockman brief: Leadership attributes: developing relationships

    Tax professionals from all areas of the tax sphere need to move outside their comforts zone to grasp the opportunities available and boost skills. Keith Brockman highlights the need for internal and external networking that could offer previously unknown possibilities.

  • Q&A: China’s changing tax landscape

    China’s tax environment is rapidly changing to become more aligned with international standards, alongside more transparent and business-friendly policies. The Director General of International Taxation for China Tizhong Liao talks to Amelia Schwanke about his thoughts on recent tax developments and what businesses can expect in 2017.

  • M&A considerations for 2017: Don’t let tax derail the deal

    Tax considerations will never make a deal, but they certainly can break a deal. Laurence Field, a senior tax and corporate business partner at national audit, tax and advisory firm Crowe Clark Whitehill, reflects on the M&A tax landscape that evolved through 2016 and looks ahead to assess what businesses need to know if they are planning to get a transaction over the line in 2017.

  • The post-BEPS advantages of the Netherlands

    Roelof Gerritsen and Ivo Kuipers, both partners at Atlas Tax Lawyers in the Netherlands, look at why the country will remain a prime location for multinationals and foreign investors as governments worldwide transition towards more harmonised tax rules in line with the OECD’s BEPS Project.

  • India’s renegotiated DTAs creating investment diversions

    India’s recent renegotiations of its agreements on the avoidance of double taxation (DTAs) has made fundamental changes to how favoured gateways are used for investing in India. Amelia Schwanke explores the catalysts that initiated the renegotiations and the new treaty structures that have replaced outdated policies.

  • Special features - February 2017

    Read this month's special feature on Italy

  • International updates - February 2017

    The latest international updates from our correspondents around the world.


News Analysis


Editorial


Tax Relief


International Correspondents


International Tax Review Profile

End UK tax incentives for diesel vehicles, ministers are urged https://t.co/1TZFtsIMBu

Feb 27 2017 01:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The new DTA between Singapore and Uruguay will enter into force on March 14 2017, the IRAS confirmed today. DTA here:https://t.co/WZPHRGlj8f

Feb 27 2017 10:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Singapore and India's 3rd protocol to their DTA has entered into force today, the IRAS announced https://t.co/HbtBHwrRyx

Feb 27 2017 10:57 ·  reply ·  retweet ·  favourite
International Tax Review Profile

South Africa budget raises top personal income tax rate, but a loophole remains https://t.co/FJyRdADNtL

Feb 22 2017 03:21 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The second edition of the Investor’s Guide to Property Tax has been published by Singapore https://t.co/cssDmyfZWk

Feb 21 2017 09:10 ·  reply ·  retweet ·  favourite
International Correspondents