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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 @ddayen: Why must Americans become part-time accountants, just to follow the rules of society?

Jan 17 2018 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @monicabhatia2: Singapore to automatically exchange financial account information with 61 states

Jan 17 2018 11:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Join us at the ITR and #TPWeek Women in Tax Forum on March 1, 2018 in New York. It will focus on US and global tax…

Jan 17 2018 11:31 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The @FT is reporting that Dagong, a Chinese rating agency, has downgraded the US for political 'deficiencies'. Cou…

Jan 16 2018 10:22 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Japan and Iceland have signed a DTA. See the English version here:

Jan 16 2018 09:38 ·  reply ·  retweet ·  favourite
International Correspondents