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  • April 2019

    Blockchain case study: a way to speed up Mexico’s tax refunds

    April 19, 2019

    Mexico’s tax authorities could have avoided legal action from businesses looking for compensation over slow tax refunds by replacing legacy reporting systems with blockchain technology, say tax experts.

  • How not to deliver nasty tax surprises to your boss

    April 18, 2019

    Nobody likes to receive bad news, and worrying about giving it can be just as unpleasant. But warning the board of threats and potential bad news is a crucial part of the role of the contemporary in-house tax advisor.

  • Blackstone restructures as corporation after TCJA

    April 18, 2019

    Following US tax reform, Blackstone has decided to give up its complex partnership structure to reduce its tax compliance burden and make its stock more attractive to investors. However, it will likely cost the company more in taxes.

  • Brazil affirms tax benefit for sales to the free trade zone of Manaus

    April 17, 2019

    Brazil has affirmed that sales to the Amazonian free trade zone of Manaus must be equal to export transactions. Machado Associados' Ricardo M. Debatin da Silveira and Rogério Gaspari Coelho discuss the implications for exporters over the last five years.

  • Austria proposes new, permanent digital tax

    April 17, 2019

    Austria has proposed a new digital services tax (DST), motivated by a desire to level the playing field for domestic media companies, which it says it would not repeal even if the OECD reaches consensus on digital tax measures.

  • Tax liabilities to fluctuate under alternative rates after Libor is phased out

    April 17, 2019

    Tax professionals are concerned about a rising tax burden from adjusting profit and loss (P&L) statements after regulators axe the London inter-bank offered rate (Libor), mainly from trying to re-negotiate legacy inter-company loan contracts.

  • Brazil addresses the establishment of joint and several tax liability

    April 17, 2019

    Brazil's tax authorities may now establish liability of third parties before court judgement. Mattos Filho's Ana Paula S. Lui Barreto and Leonardo Fernandes Rebello discuss the impact to third parties and their defence.

  • Singapore’s consistent, agile support for innovation and IP in a digital age

    April 16, 2019

    Singapore has been agile in refining its support for companies investing in the acquisition, development, enhancement and exploitation of intellectual property rights, which is the key to innovation in the digitalised economy of the future.

  • US loophole allows tax-efficient trading via ETFs

    April 15, 2019

    A loophole left open by the US government following tax reform means exchange-traded fund (ETF) investors can make tax savings through so-called ‘heartbeats’ trading with the help of investment banks and large trading firms.

  • ERP systems preferred over tax engines to determine tax payments

    April 15, 2019

    Tax directors explain why they prefer ERP system customisations over tax engines to help them automatically determine their tax liabilities despite both options having their fair share of problems.

  • Uber admits fear of new tax liabilities in IPO filing

    April 12, 2019

    In its prospectus to potential investors, Uber has expressed fears of becoming subject to much higher indirect and payroll taxes if governments decide it is a transportation company.

  • Companies struggle with tax planning cost of Brexit despite another delay

    April 12, 2019

    The UK and EU have announced a six-month delay to Brexit – but companies and their tax departments are facing huge financial and opportunity costs nonetheless.

  • Investors want a global standard for MNE tax disclosures

    April 10, 2019

    Investors are using multinational companies’ tax disclosures, such as country-by-country reports, to inform their investment decisions – and want consistent disclosure formats to make comparisons easier.

  • Will anything stem the tide of unilateral VAT changes in Europe?

    April 10, 2019

    Heads of tax have expressed consternation at the continued lack of harmony in the EU’s VAT regime and the ongoing proliferation of unilateral VAT measures within the bloc.

  • ITR Americas Tax Awards 2019: Submit now

    April 10, 2019

    International Tax Review is now accepting submissions for the 2019 Americas Tax Awards.

  • GRI’s tax initiative threatens to overtake CbCR on tax transparency

    April 05, 2019

    Tax directors are backing an independent standard-setting body, the Global Reporting Initiative (GRI), to introduce a worldwide standard to tax reporting and public disclosures, but many worry that the standard will clash with country-by-country reporting (CbCR).

  • Media companies support digital taxation proposals

    April 05, 2019

    Media-related businesses are united in their desire to ‘level the playing field’ on taxing traditional and digital companies, but they do not all agree on the best way forward.

  • Platforms to OECD participants: Please don’t pick on us

    April 04, 2019

    In responses to the OECD’s digital taxation consultation, online platform providers including Uber and Spotify expressed fear of being singled out and subjected to stiffer treatment than conventional businesses.

  • UK recommends break-up of Big 4 to reform auditing

    April 03, 2019

    A cross-party committee of UK politicians has said the Big 4 accounting firms should be broken up, just weeks before the Competition and Markets Authority (CMA) is due to publish the results of its review into UK audit practices.

  • Tax Disputes Summit: Meet the speakers

    April 03, 2019

    Tax leaders from Acer, H&M, Swiss Re, the Portuguese Centre for Administrative Arbitration, the Finnish Tax Administration, White & Case and William Fry speak to International Tax Review about trends, predictions and what is keeping them busy ahead of the ITR Tax Disputes Summit.

  • The world’s best tax transactional firms 2019

    April 03, 2019

    International Tax Review presents key trends and developments in the tax transactional market and ranks the best firms to help companies navigate the post-BEPS environment that poses challenges in restructuring and mergers and acquisitions.

  • Survey: Untangling CFC rules and regimes

    April 01, 2019

    Companies have to navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country’s rules risk unexpected audits or an unreasonably high tax burden.

  • Foreign investors pressure young US businesses into inversions

    April 01, 2019

    The US Tax Cuts & Jobs Act (TCJA) is failing to prevent inversions, with the lure of foreign capital often outweighing the tax challenges for rapidly expanding businesses.

International Correspondents