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Taiwan Archive

  • December 2017

    Debt interest: A disfavoured instrument

    December 14, 2017

    The concept of having an optimal equity structure, including debt instruments, is being slowly shredded by tax perceptions and legislation, imposing additional cash costs for this historic and sound economic position, writes Keith Brockman.

  • Embracing tax certainty through improved dispute resolution

    December 14, 2017

    A suite of mutually reinforcing measures with an overall focus on resolution at the earliest point in time is the ultimate goal for taxpayers and tax authorities. Achim Pross, Sandra Knaepen and Mark Johnson of the OECD describe the organisation’s comprehensive dispute resolution agenda, both within and beyond the BEPS project.

  • November 2017

    Asia Tax Awards 2018: Enter now

    November 06, 2017

    Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now to compete for the Asia Tax Awards 2018.

  • October 2017

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

    October 30, 2017

    There are many tax practitioners willing to offer you advice on your next merger, acquisition or other deal, but how do you know which firm to choose?

  • World Tax showcases the world’s top tax firms

    October 02, 2017

    International Tax Review and TP Week are proud to present World Tax 2018 and World Transfer Pricing 2018, the comprehensive guides to the leading tax advisory practices, including law and accountancy firms, around the world. Joe Stanley-Smith, World Tax editor, introduces the guides.

  • September 2017

    ITR showcases the best women in tax in its latest guide

    September 25, 2017

    The third edition of the Women in Tax Leaders guide has been released, with several new countries and more than 150 new names included this year.

  • August 2017

    The world’s best tax controversy leaders revealed

    August 29, 2017

    The seventh edition of the Tax Controversy Leaders guide has been released, with more than 300 new names and seven additional countries this year.

  • Tax risk pendulum: Collaboration vs. uncertainty

    August 23, 2017

    Tax risk is a modern ‘term of art’ perception; this risk can be viewed as a pendulum. Keith Brockman looks at the advantages of corporate collaboration and threats of uncertainty and public distrust.

  • Tax havens: An unnecessary evil?

    August 23, 2017

    The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these jurisdictions play in an era of BEPS measures and increasing transparency.

  • July 2017

    Tax director 2.0

    July 11, 2017

    Tax work is being transformed by technology, and the role of the tax director is changing with it. Joe Stanley-Smith looks at the new tools on offer to businesses, the skills needed to use them properly, and why companies need to jump on the bandwagon sooner rather than later.

  • June 2017

    The world’s best indirect tax leaders revealed

    June 29, 2017

    The sixth edition of the Indirect Tax Leaders guide has been released, with more than 200 new indirect tax leaders recognised around the world.

  • Final week to submit nominations for the Women in Tax Leaders guide

    June 26, 2017

    There are only a few days left to nominate the leading women in the tax advisory world for the third edition of the Women in Tax Leaders guide. The submission period closes on June 30.

  • May 2017

    The Brockman brief: Double taxation: Does it matter?

    May 30, 2017

    There is one topic that is seemingly silent by tax administrations, non-governmental organisations (NGOs), parliamentarians and international tax bodies: double taxation. Keith Brockman reviews the state of play and what can be done to help multinationals.

  • Asia forum shows there is more to tax than BEPS

    May 30, 2017

    BEPS may have been first among the topics for discussion at International Tax Review’s Asia Tax Forum, but it was not the only subject on the list. As Ralph Cunningham reports, panellists and delegates were also keen to discuss issues such as anti-avoidance, dispute resolution and tax incentives in their own countries and elsewhere.

  • Using blockchain for transparent beneficial ownership registers

    May 30, 2017

    The OECD and the Financial Action Task Force (FATF) are considering how to improve implementation of the international standards on transparency, including on the availability of beneficial ownership information and its international exchange. Julia de Jong, Alexander Meyer, and Jeffrey Owens of the Global Tax Policy Centre at the Institute of Austrian and International Tax Law within the Vienna University of Economics and Business explore how blockchain technology could be used to achieve this goal.

  • Corporate tax compliance burdens are rising despite lower tax rates and more incentives

    May 17, 2017

    Governments worldwide are seeking alternative means to attract businesses as global tax reforms and weak economic growth drive tax rates down, but the tax changes are anything but positive for businesses.

  • Last chance to submit for World Tax and Transfer Pricing 2018

    May 15, 2017

    The submission period for World Tax and World Transfer Pricing 2018 has ended. Firms interested in making submissions should contact their country's researcher immediately if they have missed the deadline.

  • Asia Tax Awards 2017 winners announced

    May 04, 2017

    Twenty eight different firms, individuals and companies shared the prizes at the Asia Tax Awards in Singapore.

  • April 2017

    Corporates seek stability as uncertainty grows in Asia-Pacific’s tax landscape

    April 26, 2017

    Companies want tax regimes across the Asia-Pacific region to be more consistent and predictable, but believe they are becoming increasingly complicated in countries such as India and China, according to a recent survey.

  • CbCR nears: Reputational risk perceptions

    April 26, 2017

    Country-by-country reporting (CbCR) deadlines are approaching and MNEs are carefully preparing the information and diligence behind the numbers. CbCR brings us to the next phase and Keith Brockman asks how reputational risk will be questioned by the public (if disclosed) and defended or ignored by MNEs and tax administrations.

  • Planning it safe: Less risk and more substance

    April 26, 2017

    Tax planning is adapting to reflect a more transparent and technological world, bringing with it a change in attitudes and new challenges for taxpayers. The decisions made now should not be underestimated as they could have unexpected consequences later.

  • CRS allows taxpayers to avoid detection as loopholes remain

    April 26, 2017

    Financial institutions are busy filing their first reports to tax authorities to comply with the common reporting standard (CRS), but loopholes in the global measure mean some taxpayers can remain undetected. Amelia Schwanke highlights the gaps appearing and the jurisdictions enabling them.

  • March 2017

    World Tax and World Transfer Pricing submissions open

    March 29, 2017

    The research period for World Tax and World Transfer Pricing 2018 has now begun. Firms interested in making submissions can download the relevant forms from this page.

  • Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development

    March 23, 2017

    The world is on the cusp of a major tax revolution as cryptocurrencies and online distributed ledger technologies, such as blockchain, push financial systems from the physical world to online. Amelia Schwanke speaks to the experts in a roundtable discussion about the tax implications and usage of digital currencies and blockchain.

  • Technology solutions in a post-BEPS world

    March 23, 2017

    There has been a complete paradigm shift in global taxation with the rise in audit risks caused by new global initiatives like the OECD’s BEPS Project. JD Choi, CEO at Tax Technologies, explores the technology solutions that should be administered to mitigate these audit risks in a post-BEPS world.

  • Webinar: Transfer pricing issues for MNEs investing in Africa

    March 13, 2017

    Recent studies show that the African continent is attracting a growing amount of investments from foreign multinational enterprises. BonelliErede and International Tax Review will provide an overview of the main transfer pricing issues to consider for structuring investments into selected countries.

  • Asia Tax Awards 2017 nominees announced

    March 08, 2017

    Fierce competition is guaranteed for all the prizes after the announcement of the shortlists for the Asia Tax Awards 2017.

  • February 2017

    GE/PwC deal advances trend to outsource tax functions

    February 28, 2017

    With corporations meeting the demands of rapidly changing regulations, increased audits, and new tax technology functions, some are overwhelmed with how much tax is influencing their business strategy – leading to a number of outsourcing arrangements. Amelia Schwanke explores whether General Electric (GE) and PwC’s recent agreement has ignited a new trend for outsourcing a business’s tax function

  • Inside M&A: Welcome to the Tax Transactional Survey 2017

    February 28, 2017

    International Tax Review’s flagship tax transactional feature looks at the global M&A market during 2016, explores the tax trends in major deals that may continue into 2017, and provides a breakdown of the leading firms in transactional advice across multiple jurisdictions.

  • Nominations open for Tax Controversy Leaders guide

    February 27, 2017

    The research period for the seventh edition of International Tax Review’s Tax Controversy Leaders guide has begun.

  • Nominations open for Indirect Tax Leaders guide

    February 13, 2017

    The research period for the sixth edition of International Tax Review's Indirect Tax Leaders guide has begun.

  • January 2017

    Final days to vote for the top tax transactional and tax planning firms

    January 26, 2017

    Two forthcoming issues of International Tax Review will include surveys of the leading tax transactional (March) and tax planning firms (May) around the world. This is your opportunity to vote.

  • The Brockman brief: Leadership attributes: developing relationships

    January 25, 2017

    Tax professionals from all areas of the tax sphere need to move outside their comforts zone to grasp the opportunities available and boost skills. Keith Brockman highlights the need for internal and external networking that could offer previously unknown possibilities.

  • M&A considerations for 2017: Don’t let tax derail the deal

    January 25, 2017

    Tax considerations will never make a deal, but they certainly can break a deal. Laurence Field, a senior tax and corporate business partner at national audit, tax and advisory firm Crowe Clark Whitehill, reflects on the M&A tax landscape that evolved through 2016 and looks ahead to assess what businesses need to know if they are planning to get a transaction over the line in 2017.

  • The Asia Tax Awards 2017: Enter your firm now

    January 06, 2017

    Companies, firms and individuals in 18 jurisdictions are eligible to compete for the Asia Tax Awards 2017.

International Tax Review Profile

RT @OECD: #BEPS implementation: analyses of 7 countries' efforts to improve #tax dispute resolution mechanisms now available ➡ https://t.co

Dec 18 2017 03:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Margrethe Vestager once again showing why she's in the #GlobalTax50 with today's announcement of an investigation i… https://t.co/ncyjcWUUE8

Dec 18 2017 01:07 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @JP_Owens: Delighted to see #WUGTPC featured in #GlobalTax50 by @IntlTaxReview https://t.co/CMax2lIkvU Congrats to other colleagues in…

Dec 18 2017 12:53 ·  reply ·  retweet ·  favourite
International Tax Review Profile

So, ITR readers. Will the US tax reform bill make it to Trump's desk by Christmas?

Dec 18 2017 11:17 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Competition: State aid: @EU_Commission opens in-depth investigation into the Netherlands' tax treatment of Inter IKEA https://t.co/b

Dec 18 2017 11:12 ·  reply ·  retweet ·  favourite
International Correspondents