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  • The Multilateral Instrument: A new world

    As the OECD’s Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) speeds toward implementation, minimum standard provisions and options added to/revised from the original tax treaties are truly a new world to unravel and explore.

  • Tax technologists increasingly important but hard to find for MNEs

    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.

  • India happy to be the leader in tax but still craves consensus

    During International Tax Review’s India Tax Forum, Hitesh D Gajaria, partner and head of tax at KPMG India, sat down with Akhilesh Ranjan, member of the Central Board of Direct Taxes and key figure in the international tax community, to talk about a variety of tax topics.

  • Uber’s VAT battles illustrate different approaches to taxing the platform economy

    Uber has been fighting on multiple fronts over its VAT obligations in different jurisdictions. Alexander Hartley examines how a settlement with the Egyptian authorities and an ongoing legal drama in the UK signal two different approaches to making the ‘platform economy’ subject to VAT rules.

  • Government and customers – the driving force of digitisation

    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.

  • Austria’s platform VAT law advances digital tax conversation

    A package proposed by the Austrian government includes a reform to platforms’ VAT obligations, mirroring the laws in the UK and Germany. However, with the EU poised to act in 2021, Alexander Hartley asks why Austria is bothering to move in 2020.

  • Technology’s impact on the tax outsourcing debate

    Technology and regulatory changes are encouraging heads of tax to revisit their operating models to determine the most effective way to deliver their objectives, writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Brexit planning provokes considerable tax recruitment

    Companies are hiring tax professionals to become the ‘Head of Brexit Tax’ as they look to deal with the uncertainty. Ian Barker, UK director of professional services at Morgan McKinley highlights the trends across the UK tax recruitment sphere and what is coming next.

  • Special features - March / April 2019

    Read this month's special features on Malta, Luxembourg and Chile

  • ‘When can we have robots to get rid of all tax departments?’

    During a panel session at the ITR Tax and Technology Forum, a head of tax said he had recently been asked by their CFO: “When can we have robots to get rid of all tax departments?”


News Analysis


Editorial


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