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  • December 2015

    UK outlines strategies to improve tax compliance

    December 25, 2015

    The UK government has published new draft legislation for the Finance Bill, aimed at tackling tax avoidance and stopping tax evasion.

  • ECJ: VAT exemption for management of real estate investment funds

    December 22, 2015

    According to the European Court of Justice (ECJ) in the Fiscale Eenheid case (C-595/13), the VAT exemption for the management of special investment funds may also apply to funds investing in real estate, if these funds are subject to specific state supervision.

  • FATCA – Five steps to compliance

    December 21, 2015

    Now that FATCA is in force and information has been exchanged under its provisions, Allan Wilkinson of Buzzacott refreshes your memory about the steps to compliance

  • Will CCCTB succeed this time?

    December 18, 2015

    We are living in an era where ‘tax avoidance’ is a popular theme amongst voters and, hence, politicians. This is in spite of the fact that tax avoidance is legal – it is tax evasion that is illegal.

  • Investments in German non-performing loans no longer subject to VAT

    December 17, 2015

    A recent European Court of Justice decision has provided a boost to the German non-performing loans market.

  • The Cunningham column: China gets ready to lead tax world in 2016

    December 15, 2015

    China will be at the forefront of BEPS implementation in 2016, as president of the G20. Ralph Cunningham says it is a big opportunity for a non-OECD member to shape the international tax system.

  • The Brockman brief: BEPS implementation: A holiday wish

    December 15, 2015

    Drafters of the new base erosion and profit shifting (BEPS) actions and precision watchmakers share a common wish; that their immeasurable efforts devoted to refining and juxtaposing complex parts result in an instrument that is respected and trusted around the world.

  • BEPS Special

    December 15, 2015

    Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key messages delivered under each of the OECD’s 15 Actions, direct from the individuals responsible for putting each aspect of the project together.

  • Intercompany charges below EBIT: A double-edged sword

    December 15, 2015

    Luis Abrantes, tax director and head of transfer pricing at Carlsberg Group, draws on practical experiences to unpick the intricacies of intercompany charges.

  • India’s TP regime takes steps towards global best practices

    December 15, 2015

    Since the introduction of Indian transfer pricing regulations in April 2001, transfer pricing has become the most important international tax issue for businesses operating in the country, says Vatika Bhatnagar of Airtel India’s global transfer pricing team.

  • 2016 Look-Ahead: BEPS implementation to dominate international tax landscape

    December 15, 2015

    With the final deadlines for the OECD’s BEPS Project falling at the end of this year, 2016 was always going to be a year dominated by questions about implementation. While BEPS-related activity is not the only issue on the horizon, that alone will ensure multinationals are kept busy over the next 12 months. Joe Stanley-Smith and Matthew Gilleard look through the peephole to analyse taxpayer hopes, fears and expectations for the year ahead.

  • India and Korea: New memorandum suspends tax collection during MAP

    December 14, 2015

    India and South Korea have signed a new MoU [memorandum of understanding] tax treaty on December 9 to strengthen the ease of doing business in each country.

  • No going back – the perils and pitfalls of the UK’s APN and PPN

    December 14, 2015

    What is abundantly clear to anyone who has a passing interest in the manner in which tax disputes are dealt with in the UK is that the legislation in Finance Act 2014, concerning accelerated and partner payment notices (the APN legislation), marks a significant shift in the rules of engagement between HMRC and its 'customers'.

  • HMRC proposes stricter tax evasion penalties

    December 14, 2015

    HM Revenue and Customs (HMRC) has published draft legislation setting out tougher sanctions against companies that fail to prevent the facilitation of tax evasion, but has left out some of the more contentious elements which had previously been mooted.

  • Pfizer-Allergan: How the US tax code is pushing companies through the exit door

    December 11, 2015

    Pfizer’s $160 billion acquisition of Allergan shows that highly-mobile American companies are still looking to “self-help” action such as inversion as the US tax code fails them on competitiveness.

  • Brazil: São Paulo updates special ICMS rates

    December 10, 2015

    The state of São Paulo has recently introduced some important changes on the state VAT (ICMS) legislation.

  • European Tax Awards 2016: Submission period now open

    December 10, 2015

    Companies and firms can now enter for the European Tax Awards 2016.

  • Estonia pulls out of FTT as discussions make progress

    December 09, 2015

    Estonia pulled out of the proposed European financial transaction tax (FTT) on Tuesday December 8, but the remaining 10 member states have made good progress during the latest discussions.

  • China - Looking Ahead (5th edition) now available

    December 09, 2015

    The 5th edition of China - Looking Ahead, published in association with KPMG, is now available online.

  • Treaty analysis: South Africa and Kenya’s double taxation agreement

    December 08, 2015

    A new double tax treaty (DTT) between South Africa and Kenya has been passed by officials which will strengthen capital import rules and will take effect from January 1 2016.

  • Taxpayers fearful as EC investigates Luxembourg’s tax treatment of McDonald’s

    December 07, 2015

    Taxpayers in Luxembourg are waiting nervously for the European Commission to add to the list of companies it is scrutinising under state aid laws after McDonald’s became the latest multinational to be investigated.

  • New VAT exemption incentives in Montenegro

    December 04, 2015

    Montenegro – as a young country with a small but open economy - is steadily adopting various business incentives, with the objective of attracting reputable foreign investors, particularly in selected industries.

  • Report identifies South America as worst place to pay tax

    December 02, 2015

    South America is the most hostile environment in which to pay taxes due to high rates and long compliance times, according to a new report.

International Correspondents