This content is from: Austria European Tax Awards 2014 The winners of the European Tax Awards 2014 were announced at a dinner in London on May 21. By default\Anonymous June 30 2014
This content is from: Sponsored Germany: Global-China cash pooling and transfer pricing implications June 30 2014
This content is from: United States Transfer pricing risk management: A case for APAs Victor Adegite of KPMG Nigeria looks at the advance pricing agreement (APA) option as a tool taxpayers can use as part of their transfer pricing risk management, highlighting the benefits of different types of APA and... June 30 2014
This content is from: United States BEPS scepticism still rife despite OECD’s attempts at reassurance The OECD’s base erosion and profit shifting (BEPS) project has been a bone of contention in the transfer pricing arena ever since its inception, with concerns from taxpayers piling up despite constant efforts at reass... June 30 2014
This content is from: Sponsored India: Ruling on seconded employees creating Service PE in India June 30 2014
This content is from: Global In search of harmony: Finding a consensus on hybrid mismatches Mismatches create opportunities. This is true in any scenario, whether it is the opportunity for a fleet-footed and nimble winger to gain an advantage by exposing the bulky, flat-footed front-row rugby forward who has... June 30 2014
This content is from: Sponsored New Zealand: Inland Revenue issues rulings on availability of foreign tax credits for t... June 30 2014
This content is from: Sponsored Poland: Introducing one of most unorthodox CFC systems in the world? No local capital g... June 30 2014
This content is from: Global BEPS and the digital economy: Why is it so taxing to tax? Devising appropriate rules for the taxation of the digital economy is one of the most awkward challenges governments have set for themselves in the BEPS project, especially when defining the digital economy is an issu... June 30 2014
This content is from: Sponsored EU: Hybrid loan arrangements: EU agrees to amend the Parent-Subsidiary Directive June 30 2014
This content is from: France What chief financial officers need from their tax directors Jean-Louis Huchant, a former chief financial officer in France, explains what information and support a CFO requires from a tax director to ensure that tax considerations are taken into account, though do not dominate... June 30 2014
This content is from: United States BEPS and CbCR: A retrapolation five years on One of the most contentious issues being considered as part of the OECD’s base erosion and profit shifting (BEPS) project is the notion of country-by-country reporting (CbCR) of multinational companies' tax informatio... June 30 2014
This content is from: Sponsored Greece: Amendments to withholding tax regime applicable to Greek and foreign affiliated... June 30 2014
This content is from: Sponsored China: Definition of beneficial owner under entrusted investments June 30 2014
This content is from: Sponsored Italy: Green light given to deductibility of interest expenses for real estate companie... June 30 2014
This content is from: United States Kilpatrick Townsend & Stockton hires Heather Preston By ITR Correspondent June 30 2014
This content is from: United States Robert Jacobson joins Bracewell & Giuliani in Houston By ITR Correspondent June 29 2014
This content is from: Brazil New Baker & McKenzie partners announced By ITR Correspondent June 25 2014
This content is from: United States G8 has “broken promises” on tax transparency Christian Aid, ActionAid, Global Witness and the Financial Transparency Coalition have accused G8 countries of failing to live up to the promises they made on tax and transparency a year ago at the Lough Erne summit i... By Matthew Gilleard June 24 2014
This content is from: Brazil Brazil: Tax consequences of adopting international accounting standards Taxpayers in Brazil should be aware of the impact on their compliance requirements of a new May 2014 law relating to tax and IFRS. By ITR Correspondent June 24 2014
This content is from: Argentina Developing countries want automatic information exchange, Tax Justice Network research ... The Tax Justice Network (TJN) has accused the OECD of not consulting developing countries about the design of the framework for automatic information exchange (AIE), which the G20 has endorsed as the global model for ... By Ralph Cunningham June 23 2014
This content is from: Spain Altadis, BMW, Iberdrola and Repsol react to Spanish tax reform Taxpayers in Spain got some welcome news last week when the government announced a tax reform package, including a cut in the corporate tax rate, by two percentage points to 28% next year, and another – to 25% – from ... By Matthew Gilleard June 23 2014
This content is from: United States Vitor Gaspar joins IMF as head of fiscal affairs By ITR Correspondent June 22 2014
This content is from: United States Americas Tax Awards 2014 - Make sure your company or firm is in the running The research process for International Tax Review’s Americas Tax Awards 2014 has begun. This is your chance to participate. By Ralph Cunningham June 19 2014
This content is from: Spain Spain cuts corporate tax rate to 28% Spain will cut its corporate tax rate to 28% from January 1 2015, with a further cut coming in a year later. Incentives used by large businesses will be repealed to fund the rate cut, but the R&D tax credit has been s... By Matthew Gilleard & Joe Stanley-Smith June 19 2014
This content is from: European Union Spain to announce corporate tax cut tomorrow Spain will announce a number of tax reform measures tomorrow, including a corporate tax rate reduction which could see five percentage points shaved off the existing rate. By Joe Stanley-Smith June 18 2014
This content is from: Luxembourg UK: Moving up the chain as the first choice for tax residency At no time in the past 50 years has the UK been a better place to do business. The coalition government that was formed in 2010 set out with the stated purpose of making the UK a more attractive place to do business a... June 18 2014
This content is from: Sponsored Irish tax law and practice: Interaction with state aid rules The launch of an in-depth investigation by Joaquín Almunia, EU Competition Commissioner, into tax authority decisions relating to transfer pricing arrangements in Ireland, the Netherlands and Luxembourg brings a new d... By ITR Correspondent June 18 2014
This content is from: European Union Netherlands publishes new guidelines on rulings, APAs and substance Just a day after the EU Commission announced it would investigate whether the Netherlands breached European state aid rules in its tax treatment of Starbucks, that country updated its guidelines on advance tax rulings... By Ralph Cunningham June 17 2014
This content is from: Australia EY says Australian tax system is in “disarray”; Hockey admits it is “compromised” Joe Hockey, Australian Treasurer, labelled the Australian taxation system as “compromised” in a speech to the Sydney Institute last week, while Big 4 accounting firm EY described it as in “disarray”. The criticisms ha... By Matthew Gilleard June 17 2014
This content is from: United Kingdom ACCA accuses government of adding to complexity of UK tax system The Association of Chartered Certified Accountants (ACCA) believes that the coalition government has failed to support the Office of Tax Simplification (OTS) and has instead made the UK tax system more complex and con... By Aaran Fronda June 17 2014
This content is from: United States Financial Services Focus 2014 now available Ahead of the launch of International Tax Review's Financial Services Tax website, the annual publication on Capital Markets tax developments has been repositioned to offer a greater breadth of topical coverage for fin... June 16 2014
This content is from: European Union Apple, Fiat and Starbucks rulings attract state aid investigations The European Commission has opened formal state aid investigations into three tax rulings agreed between Apple, Fiat and Starbucks with the Irish, Luxembourg and Netherlands tax authorities, respectively. By Matthew Gilleard June 12 2014
This content is from: India India Budget preview: Retrospective amendments still most contentious issue for taxpayers Newly-elected Indian leaders Narendra Modi and Arun Jaitley must use next month’s Budget to repeal the retrospective amendments brought in under the previous government if they want to provide businesses with the cert... By Matthew Gilleard June 11 2014
This content is from: European Union Crimean unrest creates unique tax situation Political uncertainty in Crimea is reflected in the tax market, and this has resulted in a variety of approaches by Crimean entities. The majority of these are considered short term, damage-control strategies. Re-regi... By Jon Montgomery June 11 2014
This content is from: United States KPMG picks Gutman replacement KPMG has appointed John Gimigliano as principal in charge of the Federal Legislative and Regulatory Services group, which is part of the firm’s Washington National Tax practice. He succeeds Hank Gutman. June 11 2014
This content is from: Australia New tax treaty allows Australia access to Swiss bank accounts The Australia-Switzerland tax treaty is being revised to allow authorities access to secretive Swiss bank accounts upon request. By Aaran Fronda June 11 2014
This content is from: Japan Japan to cut corporate tax rate in 2015 Japan is set to reduce its corporate tax rate from 2015. By Matthew Gilleard June 11 2014
This content is from: United States KPMG expands hedge fund advisory services with Rothstein Kass deal June 09 2014
This content is from: Sponsored New anti-avoidance rules and enhanced cooperation in the proposed Italian tax reform A cooperative compliance programme, on the one hand, and a general anti-avoidance rule on the other, will be the features of a partial reform of the Italian fiscal system over the next year. By ITR Correspondent June 04 2014
This content is from: Italy Giuilia Cipollini joins Withers as head of Italian tax By ITR Correspondent June 03 2014
This content is from: United States Ryan adds transfer pricing with purchase of Altus International By ITR Correspondent June 03 2014
