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  • The tax transactional survey 2016

    International Tax Review analyses global M&A trends from the past year and highlights the leading firms for tax transactional advice by jurisdiction.


  • The Brockman brief: CbCR: Surrogate parent entity – good idea, but will it work?

    The OECD’s BEPS Action 13: Country-by-Country Reporting Implementation Package introduced a ‘surrogate parent entity’ (surrogate) concept for the country-by-country (CbC) report.

  • The Cunningham column: China drags its tax system into line

    China has unveiled its plan for how its tax system operates and the different parts of if work together. Taxpayers calling for uniformity and consistency may be about to get their wish, believes Ralph Cunningham.

  • India GST – Still alive despite lack of Budget prominence

    While GST did not feature prominently in the February 29 Indian Budget, in a personal view Abhishek Shah explains why the prospects for GST have not diminished.

  • PoEM – Changing the Indian tax landscape

    Pinky Mehta, CFO of Aditya Birla Nuvo Limited and Rajeshree Sabnavis, partner at BMR & Associates, analyse recent developments around the constitution of a place of effective management (PoEM) in India, looking at how these developments tie in with global discussions on the theme of substance-over-form.

  • Special features - March 2016

    Read this month's special features for Intangibles and Switzerland

  • Can BEPS provide a cure to the Kimberley Process blues?

    Bernd Schlenther, senior manager at the South African Revenue Service (SARS), analyses governance initiatives relating to illicit flows, taking into account the recent impact of measures to counter base erosion and profit shifting (BEPS).

  • State and local cooperation key to success of Chinese reform

    The Chinese government published the long-awaited “Blueprint for Deepening the Reform of Collection and Administration Systems of State and Local Tax Administrations” on December 24 2015. In this article, Wang Jun, Commissioner of the State Administration of Taxation (SAT) explains how clarifying the roles and responsibilities of state and local tax administrations will help achieve a better tax system and make taxpayers happier.

  • LONG READ: Latin America’s 2015-2016 tax treaty network

    Latin America’s tax treaty network is undergoing serious reform as countries implement the BEPS project deliverables and incorporate these new strategies and frameworks into double taxation agreements (DTAs) to further the region’s business opportunities.

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Tax Relief

International Correspondents

International Correspondents