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China extending its VAT pilot, an exclusive interview with the chief tax auditor at the Swedish Tax Agency, and analysis of the taxpayer victory in the FII GLO at the UK Supreme Court were just three articles that dominated ITR Premium last week.

COMPLIANCE MANAGEMENT

Swedish Tax Agency reveals compliance secrets
Börje Noring, tax auditor and national adviser at the large companies tax office of the Swedish Tax Agency (Skatteverket), talks to International Tax Review about the agency’s plans for the year ahead, the challenges it faces, inter-jurisdictional cooperation, and why Sweden has such high compliance rates.

James Hardie’s litigation victory helps bottom line
The Australian Taxation Office played a crucial role in the annual results of James Hardie, which were announced this week.


CORPORATE TAX

National Grid Indus case spurs new exit tax rules for Norway
The Norwegian government last week submitted its revised budget to parliament, with changes relating to exit taxes, all arising from the ECJ’s decision in National Grid Indus.

Tackling non-taxation: harmonization vs linking rules
Tax authorities are increasingly engaging with one another to fight double non-taxation, and as the European Commission’s consultation on the issue closes next week, there is debate over the best approach to adopt.


INDIRECT TAX

China extends VAT pilot: national roll-out expected soon
After a successful introduction in Shanghai, China is extending its VAT pilot to five more cities.

Why LVCR abuse may be unpoliceable
Despite the UK government’s decision to remove low value consignment relief (LVCR) on mail order products from the Channel Islands to prevent big offshore retailers exploiting a VAT loophole, the EU’s final importation rules may be making LVCR unpoliceable.


TAX DISPUTES

Taxpayer victory in FII GLO at UK Supreme Court
Six claimants in the Franked Investment Income Group Litigation Order (FII GLO) had their claims for corporation tax refunds reinstated today, after a UK Supreme Court ruling said retrospective legislation issued by HMRC was in breach of EU law.

CRA responds to TEI’s transfer pricing questions
The Canada Revenue Agency (CRA) recently released its responses to a series of transfer pricing questions posed by Tax Executive Institute (TEI) members at a liaison meeting in December in 2011.

more across site & shared bottom lb ros

More from across our site

Countries which care about fair taxation of tech multinationals and equitable global distribution of wealth should back the UN’s tax framework, writes economist Abdelmalek Riad
The cuts disproportionately affected staff in certain positions, the report also found; in other news, MHA announced the €24m acquisition of Baker Tilly South East Europe
The plan aims to improve the efficiency, transparency, and effectiveness of direct tax administration in India
Meanwhile, South Africa’s finance minister has accepted a court decision on suspending a VAT increase and US President Donald Trump mulls a 100% tariff on foreign films
Jaime Carey speaks about the benefits of his tax background, DEI values, the use of AI for a smarter legal practice, and other priorities that will define his presidency
Historically low levels of attrition over consecutive years made a ‘difficult decision’ necessary, PwC has reportedly said
WTS Global is also vetting new potential member firms in Algeria, Cote D’Ivoire and Benin, Kelly Mgbor tells ITR in an exclusive interview
The scope of qualifying pillar two tax credits could reportedly be broadened; in other news, hundreds of IRS appeals staff are to resign
For many taxpayers, the prospect of long-term certainty that a bilateral APA offers can override concerns about time, cost and confidentiality
Levine, who served under the Joe Biden administration, led the US’s negotiations on the OECD’s two-pillar solution
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