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France Archive

  • May 2019

    Conflicts rise over which OECD pillar should come first

    May 22, 2019

    Businesses and tax experts involved in the digital tax debate cannot agree over which of the OECD’s proposed pillars ought to be implemented first, and whether there is a real need for either.

  • European Tax Awards 2019: The winners

    May 16, 2019

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

  • Reorganisations slow amid vague indirect transfer tax regimes

    May 16, 2019

    Uncertainty over how to tax offshore indirect transfers and delay to establishing an international framework for taxing such transfers is leading to a slowdown in corporate reorganisations.

  • Tell us how the OECD should tax the digital economy

    May 07, 2019

    As countries continue their efforts to reform the international tax rules, ITR is gauging in-house tax professionals’ views on the topic. Tell us yours.

  • April 2019

    Austria proposes new, permanent digital tax

    April 17, 2019

    Austria has proposed a new digital services tax (DST), motivated by a desire to level the playing field for domestic media companies, which it says it would not repeal even if the OECD reaches consensus on digital tax measures.

  • Tax liabilities to fluctuate under alternative rates after Libor is phased out

    April 17, 2019

    Tax professionals are concerned about a rising tax burden from adjusting profit and loss (P&L) statements after regulators axe the London inter-bank offered rate (Libor), mainly from trying to re-negotiate legacy inter-company loan contracts.

  • 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.

  • Investors want a global standard for MNE tax disclosures

    April 10, 2019

    Investors are using multinational companies’ tax disclosures, such as country-by-country reports, to inform their investment decisions – and want consistent disclosure formats to make comparisons easier.

  • 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.

  • Tax Disputes Summit: Meet the speakers

    April 03, 2019

    Tax leaders from Acer, H&M, Swiss Re, the Portuguese Centre for Administrative Arbitration, the Finnish and Danish tax authorities, White & Case and William Fry speak to International Tax Review about trends, predictions and what is keeping them busy ahead of the ITR Tax Disputes Summit.

  • The world’s best tax transactional firms 2019

    April 03, 2019

    International Tax Review presents key trends and developments in the tax transactional market and ranks the best firms to help companies navigate the post-BEPS environment that poses challenges in restructuring and mergers and acquisitions.

  • 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

    Tax technologists increasingly important but hard to find for MNEs

    March 21, 2019

    Demand for tax technologists is rising in the post-BEPS environment, according to tax and technology leaders, as tax departments find it increasingly important to prepare systems for new developments coming from tax authorities.

  • Stepping up: Companies get into the stride of post-BEPS tax transactions

    March 21, 2019

    After a buoyant start to 2018, M&A activity tailed off in the final quarter of the year. Despite this, for transactional tax, many large companies are restructuring as they adjust to the US Tax Cuts and Jobs Act, post-BEPS rules such as the EU Anti-Tax Avoidance Directive, and to the new reality of the digital economy.

  • 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.

  • France to push G7 countries for a global minimum corporate tax

    March 21, 2019

    France plans to make significant progress with members of the G7 group of countries to reach an agreement on a minimum corporate tax rate, after the OECD has presented its work on taxing the digital economy to the G20 in June.

  • Consumer businesses clash over OECD digital tax proposals

    March 14, 2019

    MNEs specialising in consumer products prefer to ‘cherry-pick’ provisions they favour from the OECD’s digital tax proposals, creating a conflict among them on the best approach to taxing the digital economy.

  • MNEs accept higher tax burden is inevitable at OECD digital tax consultation

    March 14, 2019

    Corporate tax heads at the OECD digital tax consultation in Paris admitted that they would need to bow to political pressure and accept potentially painful reforms.

  • France's DST: No detail, companies unprepared

    March 08, 2019

    The French cabinet has cleared the way for Europe’s first active digital services tax (DST). Experts say the proposals are still not detailed enough for the affected companies to prepare to pay the tax, despite its retroactivity and the quick turnaround before the first payment is due.

  • Death of the European VAT return

    March 01, 2019

    The traditional periodic VAT return is headed for extinction. Avalara offer its country-by-country guide to how digital transaction reporting is sweeping through Europe.

  • February 2019

    Companies turn to insurance to push through M&A deals

    February 15, 2019

    Companies in the private equity and real estate sectors are increasingly turning to tax-specific insurance to expedite M&A deals.

  • The OECD’s four proposals to tax the digital economy

    February 14, 2019

    The leading proposal in the OECD’s two-week consultation on four possible approaches to taxing the digital economy focuses on marketing intangibles, expanding the number of businesses that could fall under its scope.

  • 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.

  • Tax departments frustrated by French DST as France settles Apple case

    February 07, 2019

    Tax departments in France are increasingly agitated by the government’s efforts to impose a digital services tax (DST). This is just as the French government settles its long-running dispute with Apple.

  • Automation challenges under varying SAF-T frameworks

    February 04, 2019

    Multinationals are being forced to implement complex automated solutions to comply with the differing reporting frameworks across Europe because local tax authorities are more focused on tackling VAT fraud than the increasing compliance costs.

  • 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

    Who controls the digital tax debate?

    January 28, 2019

    Businesses shouldn’t think about compliance with EU digital tax proposals, but instead influence the conversation and ensure governments aren’t hitting them by accident, say tax executives, advisors and lobby groups.

  • 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.

  • 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.

  • Arendt & Medernach promotes Vincent Mahler to tax partner

    January 22, 2019

    Vincent Mahler has become a partner in Arendt & Medernach’s tax law practice and will head the Paris tax desk.

  • EU’s majority voting proposal puts CCCTB back on the table

    January 21, 2019

    The common consolidated corporate tax base (CCCTB) and digital services tax (DST) could be introduced if the EU Commission’s proposal for qualified majority voting (QMV) succeeds.

  • Bredin Prat appoints two to tax team

    January 15, 2019

    Jean-Florent Mandelbaum and Franck Morhain have joined the firm’s tax team in Paris.

  • What the G20 should know about international cryptocurrency tax policy

    January 07, 2019

    International cryptocurrency tax policy can achieve trust if it is done correctly, writes Michael Minihan, partner at BX3 Capital.

International Correspondents