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  • Breaking down borders: Liberating EU commerce through VAT reform

    While walls, wire fences and border checks proliferate around the world, the EU is looking to liberalise VAT rules to break down barriers to trade within its borders. Joe Stanley-Smith explores the EU’s proposals for a new definitive VAT regime with Maria Teresa Fabregas Fernandez, director for indirect taxation and tax administration at the European Commission.


Features

  • Amazon and eBay profiting from VAT evaders

    The UK is losing billions of pounds in revenues each year from online VAT fraud committed by foreign traders. But with Amazon and eBay profiting from the fraudsters, and HMRC not doing enough to tackle the problem, Anjana Haines explores whether collaboration or conviction is the better solution

  • Harmful tax incentives critically curtailed: BEPS Action 5 in action

    BEPS Action 5 – Countering harmful tax practices more effectively by taking into account transparency and substance is one of the four BEPS minimum standards. To date, 102 jurisdictions have committed to its implementation, and 2017 is a decisive year in translating that commitment into action. Achim Pross, Kevin Shoom and Melissa Dejong of the OECD, discuss the first results of the work under BEPS Action 5, and its significance in achieving the goals of the BEPS project.

  • The EU’s misguided tax war on US companies

    The European Union has released another state aid decision that targets a US multinational corporation. Joe Kennedy, senior fellow at the US Information Technology and Innovation Foundation who specialises in tax and regulatory policy, examines the global damage the EU’s actions could cause.

  • Special features - November 2017

    Read this month's special features on Malta and tax technology and transformation

  • International updates - November 2017

    The latest international updates from our correspondents around the world.


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

Very interesting analysis on the UK Gibraltar Betting and Gaming Association case C-591/15 by #PhilipBaker… https://t.co/obBIkBaR28

Nov 17 2017 01:34 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The UK budget next week could be an interesting one from several angles. Aside from the key tax implications, the C… https://t.co/uPJw7O3NtO

Nov 17 2017 12:34 ·  reply ·  retweet ·  favourite
International Tax Review Profile

BBC News - HSBC to pay €300m to settle tax investigation https://t.co/riv9kO0ub0

Nov 15 2017 11:58 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@IsaiBCortez This is in the UK

Nov 10 2017 01:09 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @JolyonMaugham: Just as tax judges flexed their common law muscles in the tax avoidance sphere, employment judges are flexing theirs in…

Nov 10 2017 12:02 ·  reply ·  retweet ·  favourite
International Correspondents