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Pakistan Archive

  • August 2014

    World Tax Authority: Taking harmonisation to the next level

    August 29, 2014

    Recent attempts at tax harmonisation have struggled to take off. In Europe enhanced cooperation measures are being invoked because of the inability to find consensus. But what fate awaits the notion of a World Tax Authority (WTA)? Would it take tax harmonisation to the next level or, like the Europe-wide language of Esperanto, is this attempt at harmonisation doomed to fail? Matthew Gilleard analyses what has motivated discussion of such a concept and looks at the barriers to implementation.

  • The IMF and international tax

    August 29, 2014

    David Spencer, of the Law Offices of David Spencer in New York, analyses the recent work of the International Monetary Fund (IMF) and assesses its growing influence in the area of international taxation.

  • July 2014

    OECD answers your questions about the global automatic exchange standard

    July 24, 2014

    EXCLUSIVE: On Monday July 21 the OECD released the full version of the Standard for Automatic Exchange of Financial Account Information in Tax Matters, which requires financial institutions to report detailed financial account information to their governments, which then exchange such information automatically with other jurisdictions on an annual basis. The Standard developed by OECD in response to a mandate by the G20 was first presented to and endorsed by the G20 Finance Ministers in February 2014.

  • Have your say on ITR's development

    July 14, 2014

    The new www.internationaltaxreview.com website went live in late May. Take the opportunity to influence how it develops by completing our survey.

  • BEPS and the digital economy: Why is it so taxing to tax?

    July 01, 2014

    Devising appropriate rules for the taxation of the digital economy is one of the most awkward challenges governments have set for themselves in the BEPS project, especially when defining the digital economy is an issue in itself. Aaran Fronda looks at the possible outcomes of the discussion.

  • In search of harmony: Finding a consensus on hybrid mismatches

    July 01, 2014

    Mismatches create opportunities. This is true in any scenario, whether it is the opportunity for a fleet-footed and nimble winger to gain an advantage by exposing the bulky, flat-footed front-row rugby forward who has temporarily become his opposite man, or whether it is in the (equally ruck-filled) field of tax planning. Matthew Gilleard looks at where the OECD is drawing the line when it comes to activity that takes advantage of tax law mismatches in an intended or acceptable manner, and that which is not.

  • June 2014

    Developing countries want automatic information exchange, Tax Justice Network research reveals

    June 24, 2014

    The Tax Justice Network (TJN) has accused the OECD of not consulting developing countries about the design of the framework for automatic information exchange (AIE), which the G20 has endorsed as the global model for information exchange.

  • May 2014

    Avoiding the snares of international tax structures

    May 27, 2014

    International business expansions can substantially increase the bottom line, but this outcome is largely dependent on establishing an efficient structure that helps to ensure financial success. Lee Sheehan, head of tax at Radius, looks at the importance of a clear strategy when setting up tax structures for specific business locations, and points out some of the landmines to avoid along the way.

  • World Tax 2015 and World Transfer Pricing 2015: Research open

    May 21, 2014

    The research has started for World Tax 2015 and World Transfer Pricing 2015, International Tax Review's directories of the leading tax and transfer pricing firms around the world.

  • April 2014

    Asia-Pacific tax managers rate consistency as highest priority

    April 17, 2014

    Consistency has displaced complexity and predictability as the most important tax factor driving investment decisions in Asia-Pacific. Reputational risk and tax planning, as well as BEPS, also featured as important considerations for respondents to a survey of tax executives.

  • March 2014

    Operational TP: When tax function meets finance function

    March 28, 2014

    Frank Schoeneborn, head of global operational transfer pricing in the finance and accounting division at Merck Group with headquarters in Germany, looks at the practical problems in the implementation of operational transfer prices, illustrating the new tax risks stemming from these problems and showing how holistic management can be the solution.

  • Asian Development Bank steps in with help for tax administrators

    March 19, 2014

    Like other multilateral organisations, such as the IMF and the World Bank, the Asian Development Bank (ADB) has deepened its role in helping to build capacity in tax administrations and to train officials. Satoru Araki, a public management specialist at the ADB, tells International Tax Review how his organisation does it.

  • February 2014

    OECD standard makes progress towards automatic exchange of information

    February 13, 2014

    Global automatic exchange of financial account information got a step closer today after the OECD published its Common Reporting Standard.

  • January 2014

    The dark side of transparency

    January 28, 2014

    Tax transparency is lauded as an unequivocal good. But is it really this clear-cut? Matthew Gilleard explores the negatives as he ventures into the dark side of transparency.

  • Special features - February 2014

    January 28, 2014

    Read this month's special features on Canada and Tax compliance.

  • Getting value from advisers: An in-house perspective

    January 28, 2014

    Patrick Connolly is an experienced senior in-house tax adviser who has spent the past 10 years in in-house regional tax roles covering Europe, the Middle East, Africa and the Asia/Pacific regions as well as head office tax responsibilities. He shares his views on getting the most value from the client/adviser relationship. Paul Dunne, national managing tax partner for KPMG New Zealand and the tax lead on a number of multinational clients, provides his response and comments.

  • Tax, development and the new Millennium Development Goals

    January 28, 2014

    Seth Terkper, Ghana’s minister of finance, and Hafiz Choudhury, senior adviser, International Tax and Investment Centre, discuss the challenges for developing countries in creating tax systems that raise enough revenue to fund development and also encourage investment.

International Tax Review Profile

RT @AndersenTax: Big Moves of 2014: An old name, much-loved by the practitioners who worked there, made its return: http://t.co/gzlZMuQYc3

Dec 22 2014 02:51 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @FT: One for joggers: The rise of running to work prompts call for tax breaks on kit http://t.co/X8TJgrvyCM http://t.co/kIMxpBY1l8

Dec 22 2014 10:52 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @taxsafari: OECD BEPS recent releases for review http://t.co/Ww7o2tdyzL

Dec 21 2014 04:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @taxmOuth: TaxProse Daily Tax News is out! http://t.co/LdSyNPjAdd Stories via @IntlTaxReview @JonStow @CherryEA

Dec 21 2014 04:18 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EUTAX131: @MeredithJamie @IntlTaxReview My former student :)

Dec 21 2014 04:15 ·  reply ·  retweet ·  favourite
International Correspondents

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