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Top Stories

  • Survey results: Untangling CFC structures

    July 15, 2019

    Multinational businesses are simplifying structures to navigate the rules that target controlled foreign corporations (CFCs) and their shareholders. ITR asked those tax heads who have adopted this approach to share their business’s operational changes.

  • Cryptocurrency, cost basis and taxation

    July 15, 2019

    Cryptocurrencies are still capturing the attention of investors, traders and enterprises around the globe, lauded for their potential as a radically transformative force on the existing financial playing field. However, legal systems are yet to catch up.

  • Brazil issues ruling on tax treatment of 3D printing

    July 16, 2019

    The tax ruling issued by the Brazilian Federal Revenue Service on whether 3D printing should be classified as a manufacturing process for a business could mean retailers are liable for excise taxes.

  • France and the US clash over digital service tax plans

    July 12, 2019

    The US has ramped up its opposition to France’s digital services tax (DST) by opening an investigation into it, but French senators have defiantly approved the so-called ‘GAFA’ tax anyway.

  • ‘Absolutely shocking’: Corporates shaken after Swiss Supreme Court ignores tax ruling

    July 12, 2019

    Taxpayers are worried about tax certainty in Switzerland after the Federal Supreme Court ignored an advanced tax ruling in June. This could set a precedent for other cases.

Corporate Tax

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  • Survey results: Untangling CFC structures

    July 15, 2019

    Multinational businesses are simplifying structures to navigate the rules that target controlled foreign corporations (CFCs) and their shareholders. ITR asked those tax heads who have adopted this approach to share their business’s operational changes.

  • Cryptocurrency, cost basis and taxation

    July 15, 2019

    Cryptocurrencies are still capturing the attention of investors, traders and enterprises around the globe, lauded for their potential as a radically transformative force on the existing financial playing field. However, legal systems are yet to catch up.

  • ‘Absolutely shocking’: Corporates shaken after Swiss Supreme Court ignores tax ruling

    July 12, 2019

    Taxpayers are worried about tax certainty in Switzerland after the Federal Supreme Court ignored an advanced tax ruling in June. This could set a precedent for other cases.

Indirect Tax

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Compliance Management

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  • Survey results: Untangling CFC structures

    July 15, 2019

    Multinational businesses are simplifying structures to navigate the rules that target controlled foreign corporations (CFCs) and their shareholders. ITR asked those tax heads who have adopted this approach to share their business’s operational changes.

  • DAC6 fixes tax loopholes but confuses taxpayers

    July 08, 2019

    Banks are confused about how to follow the ‘vague hallmarks’ in the EU mandatory disclosure regime (DAC6).

  • IR35 rules for private sector: Businesses preparing, costs unclear

    July 08, 2019

    The next part of the UK’s IR35 regulation, which comes into force from April 2020 and is designed to align tax and national insurance (NI) contributions between employees and contractors will cover the private sector.

Tax Disputes

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ITR Magazine

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  • Global minimum taxation: A matter of time

    July 10, 2019

    Minimum tax red flags have appeared in recent legislation as countries and organisations race to address perceived inequities within the international tax regime.

  • European Tax Awards 2019: The winners

    July 10, 2019

    The winners of International Tax Review’s 15th European Tax Awards have been announced.

  • Tax Advisory Survey 2019

    July 10, 2019

    Tax and trade wars among governments and the battles companies face against tax authorities through audits and inevitable disputes mean even the most super-human tax director among us needs a little help.

People Moves

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International Correspondents