India’s equalisation levy expansion could trigger litigation Tax professionals expect multinational enterprises (MNEs) to challenge any attempt by the Indian government to target software licensing fees under the planned expansion of the equalisation levy, after the government... By Alice Jones March 16 2021
CJEU’s Danske Bank judgment on VAT grouping will impact EU reforms The Court of Justice of the European Union (CJEU) has ruled that the Swedish branch of the Danish bank Danske is a separate taxable entity for VAT purposes. By Alice Jones March 12 2021
Maryland digital advertising tax case to set precedent for US state levies Tax professionals disagree on the fate of Maryland’s digital advertising tax, which is being challenged in the courts, but the outcome of the lawsuit will set the tone for future... By Alice Jones March 10 2021
MNEs must invest in technology or risk being overtaken by tax authorities Tax directors warn that multinational enterprises (MNEs) must transform their tax departments to manage multiple ERP systems and mitigate risks as revenue authorities gain increasing access to technology and taxpayer... By Alice Jones March 09 2021
Software licensing fees are not royalties, rules Indian Supreme Court In a significant win for companies including Samsung, IBM and Ericsson, India’s Supreme Court has ruled that fees for software licensing paid to multinational enterprises (MNEs) cannot be taxed in... By Anjana Haines & Alice Jones March 03 2021
Phase two of Making Tax Digital for VAT is an 'opportunity' for UK MNEs Multinational enterprises (MNEs) should see phase two of the UK’s Making Tax Digital (MTD) VAT initiative as a chance to holistically update antiquated VAT processes, tax directors tell ITR. By Alice Jones March 01 2021
What the UK Supreme Court ruling on Uber means for gig economy MNEs The tax implications of Uber’s drivers being classified as ‘workers’ rather than self-employed are still unclear, but the UK revenue authority’s next steps could set a precedent for the treatment... By Alice Jones February 24 2021
Tax Talks: Karine Halimi-Guez, FedEx (2) ITR Reporter Alice Jones talks to Karine Halimi-Guez, managing director of tax at FedEx, about diversity and inclusion and FedEx's Benelux networking and mentoring project for women. By Alice Jones February 24 2021
Kenyan DST lays the groundwork for more taxes on MNEs Multinational enterprises and tax advisors say Kenya’s digital services tax (DST) is an indication that more Kenyan taxes targeting large companies are likely to follow. By Alice Jones February 17 2021
Oman VAT compliance worries taxpayers in absence of regulations Tax professionals are becoming impatient as the publication of VAT executive regulations and guidance continues to be delayed. By Alice Jones February 09 2021
