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Tax Disputes

Tax Disputes archive
  • EC moving away from OECD model on arm's-length principle

    February 08, 2016

    In its recent state aid rulings, the European Commission (EC) appears to have moved away from the OECD’s model treaty and transfer pricing guidelines.

  • Committee suggests improvements to New Delhi Income Tax Act

    February 01, 2016

    India's Income Tax Simplification Committee (ITSC) has recommended amending income tax laws, specifically the Income Tax Act (ITA), to make it easier to do business in the country.

  • The Brockman brief: Audit and risk transparency: Why it matters

    February 01, 2016

    ‘Transparency’ is the latest term of art that has emerged from the OECD’s Action Plan with respect to its base erosion and profit shifting (BEPS) initiatives. But the obvious question that has consciously been ignored in the public domain is: where are the matching transparencies regarding determination of tax risks and identification of substantive issues by tax authorities upon commencement and conduct of an audit?

  • The Global Tax 50 2015: The leaders creating an impact around the world

    February 01, 2016

    Now in its fifth year, International Tax Review’s Global Tax 50 provides a rundown of the who’s who of the tax world. One way or another, these individuals and organisations have had an impact or influence on taxation that will be felt beyond the 12 month period covered by this list. Matthew Gilleard introduces the Global Tax 50 2015

  • International tax dispute resolution: Breaking the impasse

    February 01, 2016

    Peter Nias, international tax specialist barrister at Pump Court Tax Chambers in London, analyses trends in international tax dispute resolution, looking at alternative dispute resolution methods and whether the OECD’s recent work in this area represents a missed opportunity.

  • UK PAC sets date for Google hearing

    January 29, 2016

    The UK Government’s Public Accounts Committee (PAC) has announced that it will scrutinise both Google and revenue authority HMRC in a hearing on February 11.

  • The Asia Tax Awards are back: Enter now for 2016

    January 29, 2016

    The revived Asia Tax Awards will feature categories for companies, firms and individuals.

  • EC outlaws port tax exemptions in three member states

    January 28, 2016

    The European Commission (EC) has told Belgium, France and the Netherlands that their corporate tax exemption regimes for ports constitute illegal state aid.

  • Google’s UK tax deal with HMRC settles nothing, brings more questions than answers

    January 26, 2016

    When UK chancellor George Osborne took to the stage at the World Economic Forum in Davos to announce that revenue authority HMRC had agreed a deal with Google to claim unpaid tax from the last decade, he probably expected plaudits – or, at least, some recognition of HMRC’s work.

  • HMRC collects an extra £3.4 billion in VAT from large businesses

    January 26, 2016

    The dedicated UK tax authority unit targeting large businesses collected an extra £3.4 billion ($4.8 billion) through investigations into underpaid VAT in FY2014-2015.

  • Cairn seeks $600 million in damages from Indian government

    January 20, 2016

    Scottish oil company Cairn Energy has announced that it will seek at least $600 million in damages from the Indian government over its lengthy tax dispute.

  • Lin Homer to leave HMRC

    January 11, 2016

    Lin Homer announced on January 11 2016 her resignation as chief executive and permanent secretary of HM Revenue and Customs (HMRC).

  • VAT is applicable on unused airline tickets, ECJ rules

    January 11, 2016

    The European Court of Justice (ECJ) has ruled that tickets for domestic flights which are bought, but not used, are still subject to VAT. Some airlines had not been paying the charge for as long as 15 years.

  • Belgian excess profits tax scheme illegal, says Vestager

    January 11, 2016

    European Competition Commissioner Margrethe Vestager will announce that the Belgian ‘excess profits’ tax scheme is illegal in a press conference on Monday, January 13.

  • Tax tinkering made life difficult for taxpayers in Brazil in 2015

    January 06, 2016

    The main tax matters for Brazilian companies in 2015 were directly related to the federal government’s desires to balance the public accounts, seeking to reduce the greatest budget deficit the country has ever faced.

  • Italy and Apple settle tax dispute for $340 million

    January 04, 2016

    Apple has agreed to pay Italy €318 million ($342 million) as a settlement for a long-running tax dispute, highlighting the tax authorities’ focus on technology companies.

  • ECJ: VAT exemption for management of real estate investment funds

    December 22, 2015

    According to the European Court of Justice (ECJ) in the Fiscale Eenheid case (C-595/13), the VAT exemption for the management of special investment funds may also apply to funds investing in real estate, if these funds are subject to specific state supervision.

  • Investments in German non-performing loans no longer subject to VAT

    December 17, 2015

    A recent European Court of Justice decision has provided a boost to the German non-performing loans market.

  • BEPS Special

    December 15, 2015

    Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key messages delivered under each of the OECD’s 15 Actions, direct from the individuals responsible for putting each aspect of the project together.

  • 2016 Look-Ahead: BEPS implementation to dominate international tax landscape

    December 15, 2015

    With the final deadlines for the OECD’s BEPS Project falling at the end of this year, 2016 was always going to be a year dominated by questions about implementation. While BEPS-related activity is not the only issue on the horizon, that alone will ensure multinationals are kept busy over the next 12 months. Joe Stanley-Smith and Matthew Gilleard look through the peephole to analyse taxpayer hopes, fears and expectations for the year ahead.

  • No going back – the perils and pitfalls of the UK’s APN and PPN

    December 14, 2015

    What is abundantly clear to anyone who has a passing interest in the manner in which tax disputes are dealt with in the UK is that the legislation in Finance Act 2014, concerning accelerated and partner payment notices (the APN legislation), marks a significant shift in the rules of engagement between HMRC and its 'customers'.

  • European Tax Awards 2016: Submission period now open

    December 10, 2015

    Companies and firms can now enter for the European Tax Awards 2016.

  • China - Looking Ahead (5th edition) now available

    December 09, 2015

    The 5th edition of China - Looking Ahead, published in association with KPMG, is now available online.

  • Taxpayers fearful as EC investigates Luxembourg’s tax treatment of McDonald’s

    December 07, 2015

    Taxpayers in Luxembourg are waiting nervously for the European Commission to add to the list of companies it is scrutinising under state aid laws after McDonald’s became the latest multinational to be investigated.

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International Tax Review Profile

@UKSupremeCourt verdict in Shop Direct v HMRC out next Wednesday #taxrepayment and #corporationtax https://t.co/xDGnYyqp83

Feb 11 2016 10:04 ·  reply ·  retweet ·  favourite
International Tax Review Profile

UK government gets retaliation in first before today's @CommonsPAC hearing with @Google @HMRCgovuk https://t.co/tJnTK2jZJY

Feb 11 2016 02:23 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @tosacarte: #globaltax50 Clearer and more vocal output from Asia s/b necessary for further developments https://t.co/EIBcBeKgCr @IntlTa…

Feb 11 2016 01:45 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ChevezTaxCenter: "2016 brings tax changes for foreign pension funds in Mexico", by CRZ´s Raul Morales, published in @IntlTaxReview htt…

Feb 11 2016 01:45 ·  reply ·  retweet ·  favourite
International Correspondents