Copying and distributing are prohibited without permission of the publisher

Lithuania Archive

  • December 2018

    Digital tax ball ‘back in the OECD court’

    December 06, 2018

    Member states have killed off the EU’s digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.

  • Global Tax 20 2018

    December 05, 2018

    International Tax Review’s Global Tax 20 highlights the most influential people, events, countries and companies which have had an impact on the global tax landscape during the past year. The top 10 are out now, and the full list will be released later this month.

  • November 2018

    Facebook, Google and Kering Group questioned by EU MEPs

    November 30, 2018

    Facebook and Google emphasised the importance of international consensus on changes to the international tax system to tax the digital economy and the scope of value creation during an EU Parliament committee hearing.

  • How tax departments deal with uncertainty

    November 26, 2018

    Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.

  • Countries disagree on advantages of MLI ‘synthesised texts’

    November 23, 2018

    Jurisdictions are beginning to create ‘synthesised texts’ to help taxpayers understand how the OECD’s multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.

  • DAC 6 reporting requirements pose numerous compliance problems

    November 07, 2018

    The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.

  • October 2018

    Survey: Do you know the best tax transactional and tax advisory firms?

    October 23, 2018

    Companies can vote now for the best tax firms for transactional and advisory services. We only take answers from clients because they alone can determine the true value of the advice they have received from a firm.

  • The ITR European Tax Awards 2019: Submit now

    October 17, 2018

    Companies, firms and individuals can now enter for the International Tax Review European Tax Awards 2019.

  • Tax planning amid political instabilities and tax grabs

    October 15, 2018

    There has been a seismic shift in global politics in recent years, affecting trade and investment and altering the tax landscape. Anjana Haines reviews the tax prospects in this new era with International Tax Review’s Leading Women in Tax.

  • UK tax laws after Brexit

    October 15, 2018

    Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.

  • August 2018

    The UK’s no-deal Brexit VAT plan could be good for importers

    August 24, 2018

    Proposals for ‘postponed accounting’ to limit cashflow impact in the UK’s guidance on a no-deal Brexit are of some comfort to businesses operating cross-border.

  • Dispute resolution: OECD collaboration

    August 24, 2018

    The tax treaty dispute resolution process is a critical and significant issue for multinational organisations and the OECD, which has invited taxpayers to be an integral part of the oversight process.

  • The importance of working together

    August 24, 2018

    International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

  • TP: Employees trigger value creation within MNEs

    August 24, 2018

    Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

  • The new tax function: Building a culture of no surprises

    August 24, 2018

    In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

  • Taxation of the digital economy – is it even worth it?

    August 24, 2018

    I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t really understand the current enthusiasm on the part of the OECD, the EU and governments to investigate ways to change the taxation of the ‘digitalised’ economy.

  • Retailer omnichannel strategy and transfer pricing – a new and moving target

    August 23, 2018

    Competition in the consumer goods sector has always been intense and once-traditional retailers are now using an omnichannel strategy in an attempt to keep up with consumer-packaged-goods companies and online superstores like Amazon or Zalando. What is omnichannel retailing?

  • Fight fire with fire: Evolving digital taxation laws require multinationals to innovate breakthrough technology

    August 14, 2018

    From EU aggressive proposals to the Wayfair judgment to taxing ‘big data’, a global shift in digital taxation is underway.

  • July 2018

    A no-deal Brexit looks increasingly likely

    July 27, 2018

    The EU has rejected the UK government’s latest customs proposal and now both sides are ramping up their preparations for a no-deal Brexit. Companies need to be prepared for anything.

  • Carbon taxation revenue rose by 50% in 2017 – or did it?

    July 12, 2018

    Global revenue from carbon pricing rose by 50% in 2017 compared to 2016, says a new report from the World Bank. While companies can expect green taxes to keep rising, this statistic doesn’t quite tell the whole story.

  • European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

    July 12, 2018

    Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.

  • European Tax Awards 2018: Winners announced

    July 12, 2018

    Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.

  • One in 10 multinationals to restructure ‘soon’ due to BEPS and ATAD

    July 06, 2018

    The BEPS Project and the EU Anti-Tax Avoidance Directive (ATAD) are forcing some companies into restructuring, according to a new survey. But many are still waiting for more clarity before they decide their next move.

  • June 2018

    EC’s state aid decision in Engie takes aim at hybrid loans

    June 29, 2018

    The state aid decision opens the door for the European Commission (EC) to set a precedent on several points of law, including hybrid loans between EU and non-EU group companies.

  • April 2018

    Q&A: Ex-Microsoft tax adviser Mike Bernard on data and the digital economy

    April 30, 2018

    Mike Bernard, former Microsoft tax counsel, talks to ITR about his experience at Microsoft, how the tax department functioned, and how he will help MNEs use data to be audit-ready in his new role at Vertex.

  • Plenty on planners’ plates: Tax Planning Survey 2018

    April 30, 2018

    The US Tax Cuts and Jobs Act and other countries’ responses to it, the BEPS project, various exchange of information agreements, incoming tax treaty changes and national elections are just a few of the obstacles ensuring that tax professionals have plenty of planning on their plates in 2018.

  • Digital issues and EU VAT reform take centre stage at ITR’s Indirect Tax Forum

    April 30, 2018

    The OECD’s David O’Sullivan opened ITR’s Indirect Tax Forum by talking about the role which web companies can play in collecting VAT and GST. Subscribers and delegates can download his presentation – and those of other speakers, including the EU’s Maria Teresea Fábregas – here.

  • Taxing the digital economy: EU Commission Directive proposal for a significant digital presence tax

    April 23, 2018

    The EU Commission’s proposal for a 'significant digital presence' tax is a bold attempt to ring-fence the digital economy, despite the views of some OECD members that this approach is inappropriate.

  • Blockchain – $62 billion VAT fraud buster or just another tech bubble?

    April 05, 2018

    Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

  • March 2018

    European Tax Awards 2018 – Shortlist

    March 26, 2018

    The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.

  • The Brockman brief: EU27-Trends to watch

    March 21, 2018

    As the United Kingdom hastily prepares for its planned exit from the EU, thereby leaving EU27 Member States (EU27), interesting trends are starting to develop for this change.

  • ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

  • Embracing tax technology: The full perspective

    March 21, 2018

    Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

  • Global digital VAT/GST implementations: key questions

    March 21, 2018

    Businesses love certainty. It allows them to plan and act on short, medium, and long-term strategies. The unexpected brings operational complexities they do not need. Recently, as taxation of the digital economy gathers pace it is a case of ‘expect the unexpected’ for digital businesses operating globally. Taxamo’s Iman Deschâtres and JP McCarthy explore the topic.

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • EU Commission and EU Parliament: Taxation of the digital economy

    March 07, 2018

    There is growing evidence that the EU Commission will publish two proposals on the taxation of the digital economy and digital business models on March 21 2018.

  • February 2018

    Tax talent: The world's best transactional firms 2018

    February 27, 2018

    Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • January 2018

    Q&A: EC’s Stephen Quest talks about the EU’s digital tax future

    January 30, 2018

    The European Commission’s Director General for Taxation and Customs Union tells International Tax Review about how the European Commission is pushing ahead with its plans for a digital tax framework, how it will work with OECD initiatives, and the emerging industries and technologies making their mark.

  • Towards taxation of robots or their use?

    January 30, 2018

    The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

  • Final week to enter for the European Tax Awards

    January 23, 2018

    The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now.

International Correspondents