What can we hope for from BEPS 2.0 by mid-2021? Tax directors doubt that there will be an agreement on the OECD’s digital tax proposals in 2021, but want to see a commitment to address unilateral measures, tackle double taxation... By Alice Jones November 24 2020
UN tax convention could overcome EU and OECD blind spots A report by the Tax Justice Network (TJN) argues that EU and OECD efforts on digital tax reforms should be superseded by a UN multilateral tax convention. By Alice Jones November 20 2020
Tax authorities increase APA scrutiny in post-BEPS negotiations Revenue authorities are asking multinational enterprises (MNEs) for more details during advance pricing agreement (APA) negotiations because of the BEPS project, which requires companies to have a more robust APA... By Alice Jones November 18 2020
MNEs grapple with tax implications of overseas employees Multinational enterprises (MNEs) should maintain documentation, track the location of their employees, and allow company directors to delegate responsibility to minimise permanent establishment (PE) and double taxation risks. By Alice Jones November 13 2020
TP litigation risks increase in Latin America as countries follow OECD guidelines Transfer pricing (TP) disputes may increase in Central and South America as tax authorities chase revenue and adopt new tax reporting standards in line with OECD guidelines. By Alice Jones November 12 2020
Tax treaties at risk of political meddling Countries with minimal experience in negotiating tax treaties face obstacles including a lack of solid policy, damaging provisions in existing treaties, and political interference. By Alice Jones November 05 2020
Companies struggle to prepare for post-Brexit tax compliance While the coronavirus pandemic continues to weigh heavy on the shoulders of tax directors around the world, the tax implications of Brexit have not been forgotten. By Mattias Cruz Cano & Alice Jones November 04 2020
Women in Tax events highlight the key concerns of tax directors Taxpayers at ITR’s virtual Women in Tax forums held in the Americas and Europe say career progression requires the support of good mentors, a corporate sponsorship programme, building a good... By Danish Mehboob & Alice Jones November 04 2020
Tax Talks: Gemma Low, Royal Mail ITR reporter Alice Jones asks Gemma Low, tax automation manager at Royal Mail, about tax technology developments, career opportunities in tax, and how tax teams can support one another while... By Alice Jones November 03 2020
MNEs renew focus on CCO risks as HMRC steps up investigations Tax directors are turning their attention to the UK corporate criminal offence (CCO) rules to ensure they are compliant as the number of cases under review by HM Revenue and... By Alice Jones October 29 2020
