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  • June 2019

    Brazil’s challenge to becoming a member of the OECD

    June 14, 2019

    Brazil made a formal application to join the OECD in 2017, but the process is still mired with political uncertainty. BaseFirma's Davi Santana de Jesus outlies how the economy can expedite its application by reforming its transfer pricing framework.

  • Tax professionals: it is time to change the global corporate tax rules

    June 14, 2019

    Tax chiefs have used International Tax Review’s survey on the taxation of the digital economy to say that international corporate tax rules are not working – but are divided on what should replace them.

  • Case study: Shell’s participation in ICAP

    June 12, 2019

    Danny Houben, project lead for Shell’s ICAP team, talks to International Tax Review about how his company got ready to participate in the OECD’s International Compliance Assurance Programme (ICAP).

  • Portugal’s stamp duty implications on the liquidation of trusts

    June 12, 2019

    The distribution of assets due to a foreign trust liquidation is in principle liable to stamp duty in Portugal. Does such taxation occur in all cases? Diogo Ortigão Ramos and Marta Duarte Silva of Cuatrecasas Portugal discuss.

  • US companies fear TCJA amendments by Democrats

    June 11, 2019

    Some US taxpayers are considering inversions because they fear negative tax implications if the Democrats gain control of the presidency and Congress in the 2020 elections and raise the corporate tax rate.

  • Greece reduces VAT on pharmaceutical rebates

    June 11, 2019

    After a long-standing debate, Greece's tax authority has reduced the VAT threshold for pharmaceutical rebates. EY Greece's Nikoletta Merkouri discusses the impact for pharmaceutical companies.

  • Businesses disappointed with OECD’s digital tax progress

    June 10, 2019

    As G20 countries ratify the OECD’s work on taxing the digital economy, tax executives expressed their concern to International Tax Review that the body has not moved beyond proposals that they find problematic.

  • How global tax reforms apply to the extractive industries

    June 10, 2019

    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?

  • Qualified majority voting will drive reforms, says EC’s tax chief

    June 07, 2019

    The European Commission head of company taxation initiatives has told International Tax Review about his hopes and frustrations in EU corporate tax and why he supports qualified majority voting.

  • Taxpayers confident UK will follow EU state aid rules in no-deal Brexit

    June 07, 2019

    Taxpayers expect the UK to remain aligned with EU state aid rules in the event of a no-deal Brexit, but many hope any potential future amendments will not stifle investments in UK businesses or negatively impact state aid disputes.

  • Luxembourg’s intellectual property box regime: One year later

    June 06, 2019

    Luxembourg’s new and old IP regimes co-exist while the country gradually aligns itself with international tax standards. Taxpayers should not the criteria for the new intellectual property (IP) box regime.

  • J5 cyber tax crime unit investigating global financial institution

    June 05, 2019

    Data scientists and criminal investigators from the Joint Chiefs of Global Tax Enforcement initiative, or the J5, are involved in more than 50 investigations concerning sophisticated international enablers of tax evasion, including one global financial institution and its intermediaries.

  • Tax modelling failing to determine global tax risks effectively

    June 03, 2019

    Tax chiefs at Repsol and Baker Hughes said modelling the tax risks across their CFC networks has increased in importance since the BEPS measures were finalised, but a lack of trust in the results and rising compliance costs impede enhancements to tax modelling.

International Correspondents