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  • Winds of change: Energy taxation evolving as oil price slips further

    A turbulent year for the energy sector has seen oil prices decreasing by more than half from June 2014 to the beginning of 2015 and brent crude oil dipping below $50 a barrel for the first time since May 2009. This volatility has caused longer term, widespread repercussions across the industry. Jimmie van der Zwaan from Taxand Netherlands looks at some of the consequences impacting the sector, including an increase in M&A activity, tax concessions instigated by governments and major oil companies announcing ravaged profits - and this is before considering the gathering momentum of the OECD's initiatives to tackle base erosion and profit shifting (BEPS) in international tax planning.

  • The Brockman brief: Illusory transparency: A symptom of BEPS complexity

    The inception of the OECD’s base erosion and profit shifting (BEPS) action plans was accompanied by new demands for fiscal transparency, ignoring omnipresent thorns of complexity.

  • How good governance can curb illicit financial flows out of Africa

    Cooperative compliance between governments and multinational enterprises could be critical to efforts to minimise illicit financial flows from Africa, argue Jeffrey Owens and Alicja Majdanska of the Vienna University of Business and Economics.

  • India's MAT: The government is listening

    Poonam Khaira Sidhu, commissioner and departmental representative at the Income Tax Appellate Tribunal (ITAT), New Delhi, talks about open dialogue between authorities and taxpayers, and the evidence that the Indian government is listening to investor concerns.

  • European Tax Awards 2015

    The Grosvenor House Hotel on London’s Park Lane was the new venue for the 11th annual European Tax Awards dinner on May 21.

  • BEPS implementation in the US - Now comes the hard part

    While the OECD has political backing and momentum behind it, the organisation has no binding authority to implement legislation, so the engagement of key jurisdictions including the US will be central to the project's ultimate success. Ryan Dudley, partner at Friedman, explains why the hard yards still lie ahead.

  • Russia: Revised CFC rules for trusts and foundations

    Half a year after the initial version of the ‘deoffshorisation’ law came into effect, the Russian Finance Ministry is making progress with vital amendments to make the rules more balanced and clear, including the much-awaited rules on ‘good’ and ‘bad’ trusts. Artem Toropov of Goltsblat BLP explains how private clients are expected to benefit from this.

  • Foreign pension funds with US investments: Tax classification

    The tax classification of a foreign pension fund investing in the United States has major implications in terms of who is subject to tax, the applicable tax rate and the associated reporting obligations. Francis Helverson of WTS explains why pension funds with certain characteristics may have significant advantages over other pension funds as well as over other types of foreign investors.

  • Why tax treaties matter in Iraq’s evolving taxation landscape

    Imtiaz Ahmad of PetroChina argues the development of a tax treaty network would help the Iraqi government convince investors to support the revival of the economy.


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International Tax Review Profile

Our #ArticleOfTheWeek is available on our #facebook page for free http://t.co/7JkhGVMutQ

Jul 30 2015 09:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A new Brazilian scheme which looks a lot like the UK's #DOTAS requires taxpayers to disclose details of #tax planning http://t.co/Xjpfnz3NLG

Jul 28 2015 05:52 ·  reply ·  retweet ·  favourite
International Tax Review Profile

As empresas brasileiras estão agora obrigados a divulgar estruturas de planeamento fiscal. http://t.co/XjpfnyMcU8

Jul 28 2015 05:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#IASB defers effective date of #revenuerecognition standard for 1 year http://t.co/DAMx1z0gDa

Jul 23 2015 04:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Oh dear! Large taxpayers aren't going to like this. Whichever side you're on, it means more #compliance http://t.co/kqnEyJdQRx @HMRCgovuk

Jul 23 2015 04:06 ·  reply ·  retweet ·  favourite
International Correspondents

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