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Corporate Tax

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  • 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.

  • 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.

Indirect Tax

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  • 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.

  • 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.

Compliance Management

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  • 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.

  • 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).

  • 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.

Tax Disputes

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  • 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.

  • 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.

ITR Magazine

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  • International updates - March/April 2019

    March 26, 2019

    The latest international updates from our correspondents around the world.

  • The Multilateral Instrument: A new world

    March 21, 2019

    As the OECD’s Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) speeds toward implementation, minimum standard provisions and options added to/revised from the original tax treaties are truly a new world to unravel and explore.

  • Tax technologists increasingly important but hard to find for MNEs

    March 21, 2019

    Demand for tax technologists is rising in the post-BEPS environment, according to tax and technology leaders, as tax departments find it increasingly important to prepare systems for new developments coming from tax authorities.

People Moves

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International Correspondents