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  • Global oil price plunge shakes up the way governments do taxes

    If political instability, leadership changes, and tightened tax laws weren't strenuous enough, plummeting oil prices in the latter half of 2014 left many governments and corporations exasperated, questioning how low prices could conceivably go. Meredith McBride analyses how authorities around the world have responded with sectoral tax changes.


  • TP risk determination: Transparency and mutuality

    This month, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, runs the rule over issues of transfer pricing risk determination, focusing on transparency and the benefits of increased levels of authority reciprocity.

  • How tax transparency went global - the new automatic exchange standard: from concept to reality

    Achim Pross, head of the International Cooperation and Tax Administration division at the OECD, and architect of the new automatic exchange of information standard and the multilateral competent authority agreement (MCAA), which 52 jurisdictions have signed so far, discusses the progress made in 2014 and looks at opportunities and challenges ahead.

  • Pascale Colin: Defining challenges for today's group tax manager

    Matthew Gilleard talks with Pascale Colin, group tax manager at EFG Bank, about the role of the tax director, her journey in getting there, and operating successfully in a rapidly-evolving Swiss, European and global tax environment

  • Practical considerations for Chinese withholding tax on cross-border service transactions

    The potential Chinese tax implications of the provision of cross-border services into China are as numerous as they are confusing. Scott Heidecke and Flora Luo of Nexia International member firm Nexia TS (Shanghai) discuss some of the practical considerations.

  • Irish Revenue official: Bringing MOSS to life

    The new EU legislation changing the place of supply of business-to-consumer (B2C) electronic services, telecommunications and broadcasting to the country of the consumer has been the VAT story of the year. Joe Stanley-Smith speaks to Dermot Donegan, head of VAT policy at the Irish tax authority (Revenue), about how the plans were finalised during the Irish presidency of the EU Council, his thoughts around their implementation and the possibility of expanding the mini one-stop shop (MOSS) to cover goods and other services.

  • Indian POEM: A melodious reading?

    Tirthesh Bagadiya of Bagadiya & Jain Chartered Accountants analyses proposed place of effective management (POEM) provisions contained in Finance Minister Arun Jaitley’s February 28 Budget speech, outlining the main concerns held by businesses.

  • Free-for-all: HMRC’s data-sharing relating to offshore assets

    John Cassidy, tax investigations partner at Crowe Clark Whitehill in London, looks at trends in information sharing, and whether there will be any limits to the use of UK authority powers when it comes to data-sharing on offshore assets.

News Analysis


Tax Relief

  • Tax Relief

    Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.

International Correspondents

International Correspondents