Netflix rejects ‘political’ ring fencing in OECD digital tax blueprints The video streaming service, Netflix, is arguing that the scope of Amount A in the pillar one proposals should be based on objective financial metrics, ahead of the OECD consultation... By Alice Jones January 13 2021
Tax Talks: Karine Halimi-Guez, FedEx ITR Reporter Alice Jones asks Karine Halimi-Guez, managing director of tax at FedEx, about cross-functional tax planning, the importance of flexibility as a leader during COVID-19, and the importance of... By Alice Jones January 12 2021
Improved clarity on IR35 changes proving useful for UK MNEs Taxpayers have welcomed the certainty gained on IR35 ahead of the April effective date, but tax professionals continue to argue that the employment tax system is fundamentally unfit for purpose... By Alice Jones January 11 2021
Pascal Saint-Amans: Solid basis in place for digital tax agreement The director of the OECD Centre for Tax Policy and Administration talks to ITR about pillar one and pillar two, inclusivity in tax, and the power of the coffee break. By Alice Jones January 04 2021
2020: The best of direct tax A look back at some of ITR’s best articles on direct tax in 2020 covering everything from COVID-19 relief measures to tax transparency measures and the OECD’s work on BEPS... By Alice Jones December 24 2020
UK MNEs should share TP arrangements with HMRC, say advisors Multinational enterprises (MNEs) should engage with HM Revenue and Customs (HMRC) and its Profit Diversion Compliance Facility to prevent the need for investigations. By Alice Jones December 16 2020
Indian taxpayers react to Vivad se Vishwas clarifications Tax professionals support the expanded eligibility criteria for revising a declaration, but the problem is that timelines are tight. Taxpayers have a maximum of 15 days after filing a declaration... By Alice Jones December 14 2020
COVID-19 to increase TP scrutiny on MNE inter-company loans Tax professionals told ITR that they expect the COVID-19 pandemic to intensify scrutiny on multinational enterprises’ (MNEs) transfer pricing (TP) arrangements. By Alice Jones December 11 2020
UK draft law clarifies tax rules on post-Brexit movement of goods The UK has released draft legislation containing provisions for leaving the EU under a transition agreement on January 1 2021, including the taxation of goods travelling from Great Britain to... By Alice Jones December 09 2020
UK’s Brexit Taxation Bill requires MNEs to pay back CFC state aid MNEs that received tax exemptions from the UK government under controlled foreign corporation (CFC) rules between 2013 and 2018 will be obliged to pay back the tax retrospectively under measures... By Alice Jones December 09 2020
