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ITR Magazine

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  • International updates - February 2019

    February 06, 2019

    The latest international updates from our correspondents around the world.

  • The future perspective on the FDII and BEAT

    January 28, 2019

    Keith Brockman, VP of global tax at Manitowoc Foodservice, explores how the World Trade Organisation could influence the US foreign-derived intangible income (FDII) regime, base erosion and anti-abuse tax (BEAT), and global intangible low-taxed intangible income (GILTI) provisions.

  • UK’s profit diversion compliance facility shows emphasis on TP

    January 28, 2019

    A new ‘profit diversion compliance facility’ (PDCF) announced by the UK tax authority aims to encourage companies to bring their transfer pricing (TP) arrangements in line with HMRC’s interpretation of the arm’s-length principle, writes Ben Regan, transfer pricing partner at EY.

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