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Bulgaria Archive

  • August 2019

    What to expect at the IFA 2019 Congress

    August 09, 2019

    International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds.

  • July 2019

    France and the US clash over digital service tax plans

    July 12, 2019

    The US has ramped up its opposition to France’s digital services tax (DST) by opening an investigation into it, but French senators have defiantly approved the so-called ‘GAFA’ tax anyway.

  • Global minimum taxation: A matter of time

    July 10, 2019

    Minimum tax red flags have appeared in recent legislation as countries and organisations race to address perceived inequities within the international tax regime.

  • Companies measure tax departments on their ability to cut risk, not effective tax rates

    July 10, 2019

    Managing tax risk is the most important metric by which tax departments are measured, with the more traditional target of lowering the company’s effective tax rate being less important to tax heads. However, CEOs seem to know little about tax KPIs and how, or why, they are chosen.

  • European Tax Awards 2019: The winners

    July 10, 2019

    The winners of International Tax Review’s 15th European Tax Awards have been announced.

  • Only one way out: Simplifying CFC regimes

    July 10, 2019

    The number of countries adopting controlled foreign corporation (CFC) regimes has complicated business operations and forced them to change. Danish Mehboob talks to taxpayers who are trying to avoid getting lost in the labyrinth of multiple tax risks and unexpected audits.

  • Tax transformation: What companies need to know

    July 10, 2019

    In a wide-ranging interview, ITR speaks to Terri LaRae, partner and leader of the global operations transformation tax team at Deloitte, about the factors driving tax transformation and how tax departments can get the best out of it.

  • How concerned should companies be about data they send to tax authorities becoming public?

    July 10, 2019

    It’s interesting that the subject of data submitted to the tax authorities becoming public, either through a data leak or public country-by-country reporting (CbCR), is clearly still a significant concern among tax directors.

  • May 2019

    Exercising judgement as the head of tax

    May 28, 2019

    Heads of tax are called upon to make decisions continually, ranging from routine choices to the less frequent, but materially significant. Making decisions involves a combination of exercising judgement and drawing on structured processes to reduce risk writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • April 2019

    Companies struggle with tax planning cost of Brexit despite another delay

    April 12, 2019

    The UK and EU have announced a six-month delay to Brexit – but companies and their tax departments are facing huge financial and opportunity costs nonetheless.

  • Media companies support digital taxation proposals

    April 05, 2019

    Media-related businesses are united in their desire to ‘level the playing field’ on taxing traditional and digital companies, but they do not all agree on the best way forward.

  • Survey: Untangling CFC rules and regimes

    April 01, 2019

    Companies have to navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country’s rules risk unexpected audits or an unreasonably high tax burden.

  • March 2019

    Government and customers – the driving force of digitisation

    March 21, 2019

    Kim Hau, senior proposition manager for ONESOURCE Indirect Tax at Thomson Reuters, explains why corporate indirect tax teams must shift their approach from ‘surviving’ the compliance cycle to a more proactive and considered way of working.

  • MNEs leaping into real-time reporting see long-term benefits

    March 01, 2019

    With the UK’s Making Tax Digital becoming effective in less than a month, companies choosing to implement technologies now that support real-time reporting will reap long-term benefits as more countries adopt similar reporting requirements.

  • February 2019

    Submit now for World Tax and World TP 2020

    February 11, 2019

    We are pleased to announce the official launch of World Tax and World TP 2020.

  • EU code of conduct on business taxation groups gets new chairperson

    February 08, 2019

    Lyudmila Petkova has replaced Fabrizia Lapecorella as the chairperson of the EU Council’s working group that oversees the implementation of the EU’s code of conduct on business taxation.

  • Investor pressure drives corporate tax policy development

    February 01, 2019

    Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

  • January 2019

    Financial institutions adapt to tax transparency

    January 28, 2019

    Tax transparency initiatives such as the CRS, AEOI and FATCA, and the upcoming mandatory disclosure rules, are having a profound impact on the operations and IT infrastructure of financial institutions (FIs) worldwide. Ronald Frey, chief product officer of the RegTech product unit within BearingPoint, discusses how these are creating trends towards data alignment and centralisation, and are changing the role of FIs and wealth managers in cross-border tax reporting.

  • The battle for resources: Making the case for tax departments

    January 28, 2019

    The rate of change in the tax regulatory environment in recent years has been rapid, arguably more so than at any other time in recent history. Heads of tax are competing with colleagues in other functions for a share of finite budgets. The challenge is to show value for money, writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Bulgaria: Bulgaria’s new AML measures still require urgent action by companies

    January 28, 2019

  • Not another tax department transformation

    January 28, 2019

    One of the principal subjects of discussion and analysis in tax in recent months is digitalisation. I am not only talking about the OECD, EU and unilateral proposals to address the taxation of the digital, or digitalised, economy, but also the potential of digital innovations to change business, tax administration and tax department processes.

International Correspondents