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  • Only one way out: Simplifying CFC regimes

    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.


Features

  • Global minimum taxation: A matter of time

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

  • European Tax Awards 2019: The winners

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

  • Tax Advisory Survey 2019

    Tax and trade wars among governments and the battles companies face against tax authorities through audits and inevitable disputes mean even the most super-human tax director among us needs a little help.

  • How global tax reforms apply to the extractive industries

    Alexandra Readhead investigates whether IMF and OECD proposals on how to tax the digital economy, apply formulary apportionment, shift taxing rights and address profit shifting could apply to the natural resources sector. Alternatively, could source-based taxation improvements hold the answer?

  • UK tax transparent funds: Five years on from the first launch

    Five years after the launch of the first UK authorised contractual scheme (ACS) – also known as the UK tax transparent fund (UK TTF) – in 2014, there are 22 UK TTFs in the market, with 172 sub-funds amounting to billions of assets under management. Mariano Giralt, Christopher Mitchell and Gildine Cassou look at the scheme’s impact.

  • India’s angel tax

    Generally, income taxes are not levied at the same time as the investment transaction in the share capital of any company because this amounts to the allotment of new shares. However, writes Anand Jaiswal of Infosys, this route of investment has been misused by many to dump huge funds in otherwise less valued companies for various reasons, including round-tripping and money laundering.

  • Tax transformation: What companies need to know

    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?

    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


News Analysis


  • Market insight

    In this month’s round-up of individual and company changes, Andersen Global expanded into the Middle East, while several tax teams in Central America grew and a number of lead partners were appointed to major firms worldwide.


Editorial


International Correspondents


International Correspondents