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December 2018
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.
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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.
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December 03, 2018
Kering’s Group Tax Director Sophie Maddaloni explains how the group’s corporate structure has enabled it to transform from a timber and construction specialist, to a distribution business, to the luxury goods group it is today.
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November 2018
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.
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November 30, 2018
The cum-ex and cum-cum schemes that defrauded EU financial hubs of billions of euros continue to exist in other forms across Europe. An investigations unit and stricter laws could be introduced to tackle the fraud following a parliamentary vote.
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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.
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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.
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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.
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October 2018
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.
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October 17, 2018
Companies, firms and individuals can now enter for the International Tax Review European Tax Awards 2019.
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October 15, 2018
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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.
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October 15, 2018
Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.
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October 03, 2018
The European Union’s Common Consolidated Corporate Tax Base (CCCTB) plan is unlikely to happen, according to some MEPs speaking to International Tax Review.
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September 2018
September 21, 2018
More than three quarters of attendees at International Tax Review’s Global Transfer Pricing Forum say that EU state aid matters are no longer a focus for them.
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August 2018
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.
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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.
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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.
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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.
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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.
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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?
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August 14, 2018
From EU aggressive proposals to the Wayfair judgment to taxing ‘big data’, a global shift in digital taxation is underway.
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July 2018
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.
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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.
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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.
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July 12, 2018
Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.
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July 12, 2018
In recent years, the number of enquiries received by the Chilean tax authority regarding the impact in Chile from international and cross-border reorganisations has grown exponentially, write Santiago López and Stephanie Chacra of PwC Chile. Indeed, in past international updates we have reported how the Chilean IRS has been formulating uniform criteria for this purpose.
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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.
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June 2018
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.
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May 2018
May 11, 2018
Concern is growing among Sweden’s financial services sector about how the EU Anti-Tax Avoidance Directive (ATAD) will affect financing costs, but a tax director at a private equity fund warns that these issues also apply to many more industries.
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April 2018
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.
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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.
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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.
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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.
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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?
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March 2018
March 26, 2018
The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.
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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.
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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.
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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.
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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.
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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.
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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.
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February 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.
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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.
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February 27, 2018
A significant amount of developments have taken place in the past few years, writes Rose Boevé of EY Dutch Caribbean. This includes a surge in cryptocurrencies and in the accompanying regulatory playing field.
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January 2018
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.
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January 30, 2018
The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe Stanley-Smith explores what companies can do to stay ahead of the curve.
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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.
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January 05, 2018
The number of tax treaty disputes increased for more than 65 jurisdictions in 2016, according to the OECD’s peer review. This may offer insights into how well the world is adjusting to the changes posed by BEPS Action 14.