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  • One lap to go: BEPS at half time

    As those involved in the OECD's base erosion and profit shifting (BEPS) project reach for the halftime oranges and energy drinks, our special BEPS feature looks at the progress made to date and explores the hurdles that litter the track ahead as the bell rings to signify the last lap in this race against an ambitious timeframe to produce meaningful outcomes. The finish line is fast approaching, but while the podium, medals and bouquets are being readied, this last lap is sure to be a tough, sweaty slog to completion, and with the volume of work to be done, success could come down to a photo finish.


  • Convergence or divergence: New reporting standards in India

    India has announced the adoption of IFRS converged standards for financial reporting and tax accounting standards for the computation of taxable income. Sai Venkateshwaran, partner and head of the accounting advisory services group at KPMG in India analyses the impact and challenges of these announcements.

  • Environmental fiscal reform: Windows of opportunity

    Constanze Adolf, of Green Budget Europe, looks at environmental fiscal reform (EFR) in a post-crisis context, assessing the prospects for EFR to raise government revenue and promote the polluter-pays principle.

  • BEPS and CbCR: A retrapolation five years on

    One of the most contentious issues being considered as part of the OECD’s base erosion and profit shifting (BEPS) project is the notion of country-by-country reporting (CbCR) of multinational companies’ tax information. Frank Schoeneborn, head of group operational transfer pricing in the finance and accounting division at Merck Group in Germany, steps forward in time to take a hypothetical look at the reporting standard five years after implementation.

  • What chief financial officers need from their tax directors

    Jean-Louis Huchant, a former chief financial officer in France, explains what information and support a CFO requires from a tax director to ensure that tax considerations are taken into account, though do not dominate, business decisions.

  • Transfer pricing risk management: A case for APAs

    Victor Adegite of KPMG Nigeria looks at the advance pricing agreement (APA) option as a tool taxpayers can use as part of their transfer pricing risk management, highlighting the benefits of different types of APA and looking at how APA programmes operate in other jurisdictions.

  • Special features - July / August 2014

    Read this month's special features on India, Brazil, Tax technology and Qatar investment

News Analysis



Tax Relief

International Correspondents

International Tax Review Profile

RT @AusTaxProf: @rtmh69 @IntlTaxReview @TaxJusticeNet @JoshBBornstein @taxchat - tax must be dealt with as a matter of law - broadly and in…

Aug 22 2014 09:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @rtmh69: @IntlTaxReview @TaxJusticeNet Tax 101: "I'm not alleging it is illegal, but it is amoral" Discuss @AusTaxProf @JoshBBornstein @…

Aug 22 2014 09:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#ff @AusTaxProf @rtmh69 @taxchat

Aug 22 2014 09:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TPWeek: #funfridays #transferpricing #digitaleconomy #cloudcomputing #tax

Aug 22 2014 08:52 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Hi and welcome to our follower of the day: @iaincampbell07!

Aug 22 2014 08:46 ·  reply ·  retweet ·  favourite

Which possible outcome of the G20 / OECD BEPS project would carry the biggest fear for your company?