This content is from: United States Why do publicly-traded companies like Ireland? Publicly-traded companies seemingly have an affinity towards Ireland. Is it purely a pursuit of the Emerald Isle’s temperate climate that attracts them? Conor Hurley and Ailish Finnerty of Arthur Cox analyse the facto... May 31 2014
This content is from: Mexico Mexican energy reforms: Oil and gas Ricardo Rendon and Eduardo Valenzuela, of Chevez, Ruiz, Zamarripa y Cía, assess the new tax provisions applicable to taxpayers in Mexico following energy reforms of the oil and gas sector. May 31 2014
This content is from: Sponsored Tax risks arising from cross-border assignments More and more employees are being sent on temporary foreign assignments by their companies, but fail to think of the tax implications. There are, however, many risks inherent in foreign assignments, explains Ulrike Ha... By ITR Correspondent May 31 2014
This content is from: United States Pharma and Irish inversions: Increasing your share price A spate of recent examples indicates that inversion transactions are as popular as they have ever been, with Pfizer’s attempted deal with AstraZeneca highlighting that companies in the pharmaceuticals industry are inc... May 31 2014
This content is from: Sponsored Hong Kong: No refund of tax paid due to fraudulent conduct of directors May 26 2014
This content is from: Sponsored Bosnia and Herzegovina: Bosnia and Herzegovina ratifies double tax treaty with Macedonia May 26 2014
This content is from: Sponsored Germany: ECJ on exit taxation – Roma locuta, causa finita? May 26 2014
This content is from: Germany Special features - June 2014 Read this month's special features on Germany, Ireland, Mexico and tax technology. May 26 2014
This content is from: Direct Tax Options when investing into China via foreign intermediaries There may be tax traps associated with making an investment into China via foreign intermediaries, but KPMG’s Abe Zhao and Conrad Turley show that, with sufficient advance planning, taxpayers can avail themselves of t... May 26 2014
This content is from: Mexico Mexican energy reforms: Oil and gas Ricardo Rendon and Eduardo Valenzuela, of Chevez, Ruiz, Zamarripa y Cía, assess the new tax provisions applicable to taxpayers in Mexico following energy reforms of the oil and gas sector. May 26 2014
This content is from: Mexico Multinationals face heightened tax compliance risks in Mexico Tax reform, the Supreme Court and the OECD’s BEPS project mean that tax risk management will only get more important for Mexican taxpayers, believes David Franco, of Maplecroft. May 26 2014
This content is from: Russia Russian de-offshoring may affect international businesses Taxation of cross-border structures and new exchange of information measures are two reasons why Russia’s new de-offshoring policy will have an impact on foreign as well as domestic groups, explain Estella Dzhantukhan... May 26 2014
This content is from: Sponsored Canada: Canadian treaty shopping proposals compared to OECD recommendations May 26 2014
This content is from: Sponsored Italy: Parliament sets forth guidelines for broad tax reform May 26 2014
This content is from: Global Avoiding the snares of international tax structures International business expansions can substantially increase the bottom line, but this outcome is largely dependent on establishing an efficient structure that helps to ensure financial success. Lee Sheehan, head of t... May 26 2014
This content is from: Sponsored Montenegro: Tax treatment of severance payments and vouchers May 26 2014
This content is from: Sponsored Spain: A holding company’s paradise: New corporate income tax legislation in the Basque... May 26 2014
This content is from: Sponsored Asia tax directors do battle with lengthy in-tray The two-day Asia Tax Forum covered a range of issues and countries, not just BEPS, including dispute resolution and anti-avoidance, transfer pricing and China’s VAT reforms, reports Ralph Cunningham. May 26 2014
This content is from: United States Why do publicly-traded companies like Ireland? Publicly-traded companies seemingly have an affinity towards Ireland. Is it purely a pursuit of the Emerald Isle’s temperate climate that attracts them? Conor Hurley and Ailish Finnerty of Arthur Cox analyse the facto... May 26 2014
This content is from: Sponsored Norway: Ministry of Finance issues exceptions to interest deduction limitation rules May 26 2014
This content is from: Sponsored India: Ruling on Service PE trigger on deputation and income effectively connected to PE May 26 2014
This content is from: Sponsored US Outbound: President Obama releases FY2015 Budget President Obama recently released his annual Budget recommendations for fiscal year 2015. By KPMG US May 26 2014
This content is from: Sponsored Switzerland: Swiss cantons announce lower headline tax rates in anticipation of Swiss C... May 26 2014
This content is from: Sponsored Albania: Changes to tax legislation impacting hydrocarbon operations May 26 2014
This content is from: Sponsored Mexico: Rules to identify when tax paid abroad qualifies for foreign tax credit May 26 2014
This content is from: United States Inversions: The trend turning transactional tax planning upside down Mention the word ‘inversion’ or ‘inverted’ and the first things likely to come to mind for most people are inverted commas – the most supercilious of the English language’s punctuation marks, looking down on regular c... By Matthew Gilleard May 26 2014
This content is from: Sponsored Bulgaria: New appendix to the corporate annual tax return May 26 2014
This content is from: United States Pharma and Irish inversions: Increasing your share price A spate of recent examples indicates that inversion transactions are as popular as they have ever been, with Pfizer’s attempted deal with AstraZeneca highlighting that companies in the pharmaceuticals industry are inc... May 26 2014
This content is from: Australia Mammoth rise in tax audits worldwide Tax audits have risen 73% worldwide, giving corporations around the world plenty to think about when it comes to having their tax affairs in order. By Joe Stanley-Smith May 22 2014
This content is from: Ireland Switzerland moves to strengthen corporate competitiveness Switzerland will implement changes to its corporate tax regime at federal and cantonal level in an effort to preserve the country’s tax appeal. By Joe Stanley-Smith May 21 2014
This content is from: Austria European Tax Awards' winners unveiled The winners of the European Tax Awards 2014 were announced at a dinner in London on May 21. By ITR Correspondent May 21 2014
This content is from: United States Credit Suisse pleads guilty in $2.6 billion tax evasion case The US government has vowed to continue its campaign against offshore tax evasion after Credit Suisse pleaded guilty this week to the charge of being involved in an “extensive and wide-ranging conspiracy” to help US c... By Matthew Gilleard May 21 2014
This content is from: Global World Tax 2016 and World Transfer Pricing 2016: Research opens in May 2015 The research will start for the 2016 editions of World Tax and World Transfer Pricing in May 2015. Please watch this website closely for further information. By Salman Shaheen May 20 2014
This content is from: United States Multifaceted digital economy issues remain key BEPS concern for taxpayers The increased diversification of the digitised economy presents a major challenge for BEPS initiatives. Lack of a permanent establishment (PE) had led to debate over where tax should be applied, even where a digital e... By Jon Montgomery May 19 2014
This content is from: United Kingdom Christian Aid wants more tax transparency despite corporate concerns There is no doubt that companies are becoming more transparent in reporting and disclosing their tax affairs. But they are still not going far enough, according to tax justice campaigners. By Joe Stanley-Smith May 19 2014
This content is from: United States House passes permanent US R&D tax credit Bill US businesses will be pleased that lawmakers have taken one step closer to providing certainty over the future of the R&D tax credit, after the House of Representatives voted 274-131 this week to approve legislation t... By Matthew Gilleard May 14 2014
This content is from: United Kingdom Tax transparency and reputational impacts still top corporate concerns Tax transparency continues to rise up the boardroom agenda for multinational companies, particularly in the UK, with almost half of FTSE 100 companies now publicly disclosing details of their approach to tax on their ... By Joe Stanley-Smith May 14 2014
This content is from: Brazil Brazilian Superior Court strikes down CFC rules as incompatible with tax treaties The Brazilian Superior Court of Justice (STJ) has ruled that the country’s controlled foreign corporation (CFC) regime is not compatible with the business profits article (Article 7, OECD Model Convention) of some of ... By Matthew Gilleard May 14 2014
This content is from: Australia Business wants Budget springboard to Australian reform as tax cut looks set to be delayed Large employers are worried Australia’s corporate tax cut of one-and-a-half percentage points will be pushed back from its scheduled July 1 implementation date, prompting the Business Council of Australia (BCA), which... By Matthew Gilleard May 14 2014
This content is from: Direct Tax IRS, World Bank and top corporate taxpayers to discuss BEPS at global transfer pricing ... International Tax Review and TPWeek’s 14th Global Transfer Pricing Forum will be held on September 22 and 23 at the Park Hyatt hotel in Washington, DC. May 13 2014
This content is from: United States House to decide on permanency of US R&D tax credit The US House of Representatives will vote later today on permanent research and development (R&D) legislation, one of the most popular extender provisions for businesses. By Matthew Gilleard May 08 2014
