Premier League football clubs are accused of avoiding paying up to £470 million in UK tax, while Malta is poised to overhaul its unique corporate tax system.
Four tax specialists preview the UK’s transfer pricing requirements, which come into effect on April 1.
The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.
Acting deputy director of the Centre for Tax Policy and Administration, OECD
Sandy Markwick, head of the Tax Director Network (TDN) at Winmark, looks at the challenges of global mobility for tax management.
In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.
An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.
Fresh details of the European Commission’s state aid case against Amazon emerge, while a pension fund is suing Amgen over its tax dispute with the Internal Revenue Service.
NewsCorp loses its VAT appeal at the UK Supreme Court, while the CJEU rules against Fenix International in a dispute over VAT on OnlyFans transactions.
The proposal might offer a simpler alternative to the complex US corporate tax system, but a national sales tax is still a dead end in American politics.
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
ITR looks back at its best articles of 2022 with features on everything from Brazilian tax reform to the ‘Uber files’.
Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.
Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.
Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.
The OECD’s rules may be impossible for businesses to manage, according to tax experts from companies including Shell.
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KPMG experts delve into the detail of two revised European Commission energy directives and explain the implications for organisations.
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Bernard van Gerrevink and Hilde Atsma of KPMG Meijburg & Co and Jenny Wong of KPMG Australia explain why tax transparency is set to become an integral part of ESG disclosures.
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Manoj Pardasani and Pallavi Paul of KPMG in India and Eric Voss of KPMG in Canada present part two of a two-part series on the latest insights on tax transparency globally.
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KPMG Global
Bernard van Gerrevink and Hilde Atsma of KPMG Meijburg & Co present part one of a two-part series on the latest insights on tax transparency globally.
Jurisdictions
Features and Special Focus
Features and Special Focus
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Sponsored by DeloitteTax specialists from Deloitte Netherlands present an overview of legislation that will have a profound impact on the ever-growing number of organisations that conduct cross-border transactions.
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Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss the coming refinement of Hong Kong SAR’s foreign-sourced income exemption regime.
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Sponsored by KPMG ChinaLewis Lu of KPMG China looks at recent efforts to attract foreign investment into China’s manufacturing and high-tech sectors.