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North America

  • US contemplates national sales tax

    As President Obama and tax policy specialists discuss ways to rein in a ballooning US debt, a national sales tax and changes to the corporate tax rate are beginning to look promising. By Elizabeth Bearese

  • Concerns still surround Schedule UTP

    Schedule UTP has been been the subject of intense debate within corporate tax circles since the IRS announced the programme in January 2010. However, this programme is just the latest in a long line of IRS initiatives aimed at enhancing taxpayer transparency. Eli Dicker, chief tax counsel of the Tax Executives’ Institute, questions whether or not Schedule UTP will fundamentally alter the landscape.

  • Anti-hybrid rules in the Canada-US tax treaty

    The anti-hybrid rules in the Canada-US income tax treaty are an example of good intentions gone astray. Jeffrey Trossman, tax partner at the Canadian law firm of Blake Cassels & Graydon discusses important changes contained in the treaty’s Fifth Protocol, and explains how they affect inbound investments into Canada.

  • Recent US federal income tax developments

    As the US economy continues to sputter, it is perhaps not surprising that Congress and the administration have looked to change the country’s international tax rules to increase revenue. David Forst and Adam Halpern, partners at Fenwick & West, explain some of these changes, including legislative developments and new case law that will have implications for multinational corporations.

International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up?

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Correspondents