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  • Tax technology: A brave new world

    Tax authorities worldwide are increasingly relying on digital technologies to gather and analyse tax data, and implement intelligent systems that provide real-time tax collections and assessments. Moreover, tax data sharing among tax authorities, which will become an automated process from 2017, will help tax authorities complete more audits and investigations, creating a world where there will be nowhere to hide from the tax man. Amelia Schwanke investigates how authorities and taxpayers are adjusting to digital tools and systems and what the future holds.


Features

  • BEPS and tax illiteracy: did it just happen?

    Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.

  • Tax obligations for China’s oil and gas upstream sector

    China’s oil and gas upstream sector is a growing industry that allows international oil companies to work with the Chinese government or its designated Chinese national oil companies. Maggie Zhuang, tax manager at Chevron China Energy Company, looks at the tax obligations for businesses operating in the sector.

  • Special features - September 2016

    Read this month's special feature on Labuan IBFC

  • EU harmonises VAT rules on vouchers

    Raphaël Glohr, partner at Deloitte in Luxembourg, and Michel Lambion, director at Deloitte in Luxembourg, examine the European Union’s implementation of the Voucher Directive, which aims to clarify and harmonise relevant VAT rules.

  • Will EU SAF-T reporting be the death of VAT Returns?

    Richard Asquith, vice president of global indirect tax at Avalara, provides an analysis of the revolutionary standard audit files for tax (SAF-T) filing requirements that are sweeping across Europe.

  • US elections: Presidential plans to halt corporate inversions

    Donald Trump has said he will curb “job-killing corporate inversions” by reducing the US business tax rate from 35% to 15% if he becomes the next US President. Meanwhile, his rival Hillary Clinton plans to deter companies by levying an ‘exit tax’ on businesses moving overseas. Will either plan work? Caroline Byrne reports.


News Analysis


Editorial


Tax Relief

  • Pokémon GO could get caught in a tax bubble

    Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases. Joe Stanley-Smith and Amelia Schwanke compile a veritable Poké-montage of the best tax insights into the wildly popular app and the tax rules surrounding the growing market.

  • 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

Singapore and Ethiopia have signed a DTA today. Find the DTA here: https://t.co/GQzVR2tlLH

Aug 24 2016 06:16 ·  reply ·  retweet ·  favourite
International Tax Review Profile

India's cabinet approves the revised DTA with Cyprus, allowing India to tax capital gains arising in India when the DTA is effective.

Aug 24 2016 01:01 ·  reply ·  retweet ·  favourite
International Tax Review Profile

South Africa has published draft FAQ guidance on the Common Reporting Standard #CRS. Comments due by Sept. 2 2016 https://t.co/PIqqEBMp7v

Aug 22 2016 02:21 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Liechtenstein has ratified the OECD Convention on Mutual Administrative Assistance in Tax Matters, the @OECDtax announced today.

Aug 22 2016 12:31 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Don't miss our #Brexit survey! We need corporate tax professionals to tell us what they're doing https://t.co/WcGVC5X8PD

Aug 19 2016 06:43 ·  reply ·  retweet ·  favourite
International Correspondents