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  • November 2016

    New controversies related to the ICMS advanced payment system

    November 30, 2016

    The Brazilian Federal Supreme Court (STF) has ruled in favour of taxpayers regarding the refund of the ICMS (state VAT) in the advanced payment system. But the ruling has created more controversies.

  • EU Parliament votes in favour of VAT action plan

    November 29, 2016

    The European Parliament has backed the European Commission’s (EC’s) VAT action plan to tackle the annual cross-border VAT fraud of €50 billion ($53 billion) and harmonise VAT rules across the EU member states.

  • Autumn Statement: UK to continue with tax commitments

    November 23, 2016

    UK Chancellor of the Exchequer Philip Hammond intends to make the UK “match-fit” for a post-Brexit Britain, which includes continuing with previously announced tax measures, boostingg innovation and infrastructure, and abolishing the system of two budget events each year.

  • Trump could repeal Section 385 amendments during tax reform

    November 22, 2016

    The end of burdensome section 385 regulations could be possible after President-Elect Donald Trump lowers the US corporate tax rate to between 15% and 20%.

  • UK Prime Minister reignites ‘race to the bottom’ on corporate taxes

    November 22, 2016

    UK Prime Minister Theresa May has once again sparked the so-called ‘race to the bottom’ on corporate tax rates after she said that she wants the UK to have the lowest corporate tax rate among G20 member countries.

  • UK Autumn Statement preview: A fiscal reset or just a tune-up?

    November 21, 2016

    As UK Prime Minister Theresa May announces a major boost to businesses with a review of research and development incentives to ensure the UK can compete globally, we look at what Chancellor of the Exchequer Philip Hammond may announce in the Autumn Statement.

  • Hungary to introduce EU’s lowest corporate tax rate

    November 18, 2016

    In a development that could bolster increased foreign investment into Hungary, the government has announced a cut to its standard corporate levy that will make it Europe’s lowest corporate tax rate.

  • Four foreign companies avoided Australian tax, High Court rules

    November 18, 2016

    Four foreign companies will have to pay back millions in avoided taxes after losing a dispute over their tax residency statuses in the Australian High Court.

  • India’s Supreme Court rules entry taxes to be constitutional

    November 18, 2016

    Businesses operating across India have been dealt a blow, after the Supreme Court ruled that entry taxes imposed by state governments on cross-border goods from other states are constitutional.

  • Foreign sellers to be subject to Australian GST on low-value imports

    November 16, 2016

    Creating a greater compliance burden for businesses, Australia has released plans to extend its 10% GST rate to low-value goods purchased from foreign sellers and electronic distribution platforms (EDPs).

  • Switzerland terminates withholding tax agreements with Austria and UK

    November 14, 2016

    The withholding tax (WHT) agreement held by Switzerland with Austria and the UK will be terminated on January 1 2017, the Swiss authorities have announced.

  • Austrian group taxation – an overview

    November 14, 2016

    Companies are, by law, separate and independent entities. Any profit derived by a corporation is subject to Austrian corporate income tax at a flat rate of 25% regardless of whether the profit is distributed to shareholders or retained.

  • Ireland formally appeals EC decision in Apple

    November 09, 2016

    Ireland has submitted a formal appeal against the decision by the European Commission’s (EC’s) decision in Apple.

  • ECOFIN reacts to EC’s corporate tax plans

    November 09, 2016

    The EU Economic and Financial Affairs Council (ECOFIN) has weighed in on the European Commission’s (EC’s) proposals to target profit shifting opportunities used by the biggest multinational groups.

  • Exclusive VIDEO: US President-elect Donald Trump's tax plan

    November 09, 2016

    Stephen Moore, economic adviser to President-elect Donald Trump, sat down with International Tax Review in New York in the weeks before the Republican victory to discuss the details of Trump's tax and trade plans.

  • Donald Trump elected US president

    November 09, 2016

    Republican candidate Donald Trump has been elected as the 45th US president in a climax to an extraordinary, polarising and bitter campaign.

  • EU Council agrees on criteria to establish tax blacklist

    November 08, 2016

    The EU Economic and Financial Affairs Council (Ecofin) has agreed on measures to help establish a tax blacklist of uncooperative jurisdictions.

  • UBS granted rare party status in tax investigation

    November 08, 2016

    Switzerland’s Federal Tax Administration (FTA) will not appeal against a court decision which granted “party rights” to UBS, allowing the financial services company to inspect files and receive information from the Swiss tax authority about an investigation that is being carried out by French tax authorities.

  • Why is the Brazilian CARF ruling against taxpayers more often?

    November 08, 2016

    Alessandra Gomensoro of Mattos Filho discusses the increase in cases being judged against taxpayers at the Brazilian Administrative Council of Tax Appeals (CARF), its root causes, and solutions for taxpayers.

  • “Google tax law” in Russia

    November 07, 2016

    According to the new tax regulations in Russia that come into force on the January 1 2017, foreign IT companies that provide services by means of the internet to individuals (not self-employed persons) residing in Russia will have to pay value added tax (VAT).

  • South Korea to introduce CbCR and extend reliefs for foreign workers

    November 07, 2016

    South Korea’s Ministry of Strategy and Finance has proposed tax law amendments that will be effective from January 1 2017 once the National Assembly has approved them.

  • India’s GST Council agrees on rates

    November 03, 2016

    India’s GST Council has agreed on a rate structure for the country’s new goods and services tax (GST) regime, due to enter into force on April 1 2017.

  • Australia to amend non-resident withholding tax regime

    November 03, 2016

    Non-resident taxpayers could be subject to a revised withholding tax regime on all their Australian-sourced income under proposals unveiled by the Treasury.

  • World Tax guide to the best tax advisers launched

    November 03, 2016

    World Tax 2017, International Tax Review's guide to the leading tax advisory practices around the world, including law and accountancy firms, is live and free to view now.

  • Modernising MAP – BEPS Action 14 to improve dispute resolution

    November 02, 2016

    Following approval by all members of the BEPS inclusive framework, the OECD has publicly released the substance and process for the peer review of BEPS Action 14.

  • HMRC chasing UK’s richest taxpayers

    November 01, 2016

    The UK’s tax authority, HMRC, is investigating the revenue risks posed by more than 6,000 of the richest taxpayers who use legal loopholes and efficient tax planning to reduce their tax liability.

International Correspondents