Direct Tax

Archive: Direct Tax

This content is from: Global

Non-regulatory scrutiny: The tax lifecycle’s latest frontier

Chris Walsh and Bernadette Pinamont of Vertex look at the rise of public, non-regulatory scrutiny of multinational tax affairs, and outline best practices for in-house tax teams to deal with such scrutiny.
September 30 2014
This content is from: India

Treaty definitions proving a headache for Indian taxpayers

Differing tax treaty definitions, or the lack of them, mean that the term ‘operation of ships/aircrafts in international traffic’ has caused controversy for India’s taxpayers, explain Ajit Kumar Jain, Kanchana Ramamur...
September 30 2014
This content is from: United States

The changing face of tax havens

The phrase tax haven has long conjured images of letterbox companies metres away from the golden sands and deep blue seas of Bermuda’s beaches. But is that moniker appropriate or is the stereotype shifting as European...
September 30 2014
This content is from: Direct Tax

Tax planning: Source state substance requirements

Konstantin Korobchenko, of Leiden University, analyses substance requirements with a particular focus on substance requirements in respect of intermediary companies from the perspective of the source state.
September 30 2014
This content is from: United States

Winners of the Americas Tax Awards 2014 celebrate

The big winners at this year’s Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.
By Salman Shaheen
September 30 2014
This content is from: India

OECD BEPS reports – An Indian perspective

After the release of the OECD’s first set of reports and recommendations related to its base erosion and profit shifting (BEPS) project, Rajendra Nayak and Shweta Pai of EY provide an update on the implications of the...
September 29 2014
This content is from: Argentina

Latin America Focus 2014 now available

With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America.
September 29 2014
This content is from: United States

US Treasury acts to halt inversions

ANALYSIS: The US has moved to try and curb the practice of inversion transactions which has seen a handful of companies relocate overseas, with many more considering the option. The rule tightening attempts to reduce ...
By Matthew Gilleard
September 24 2014
This content is from: United States

OECD addresses aggressive international tax strategies: What do the measures mean for y...

This week, the Organisation for Economic Co-operation and Development (OECD) released its first recommendations for combating international tax avoidance. The announcements, which form part of the multilateral organis...
September 18 2014
This content is from: European Union

Scottish independence: UK tax professionals breathe sigh of relief at “No” vote

Scotland yesterday voted to remain part of the UK, with 2,001,926 “No” votes versus 1,617,989 “Yes” votes in response to the question “Should Scotland be an independent country?” The rejection of independence is being...
By Matthew Gilleard
September 18 2014
This content is from: United States

Big 4 and law firms share the spotlight at Americas Tax Awards 2014

The big winners at this year's Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.
September 18 2014
This content is from: United States

GE’s Will Morris on BEPS release: Business still concerned about burdensome reporting r...

Will Morris, chairman of the BIAC Tax and Fiscal Affairs Committee and global tax policy adviser for GE, weighs up the strengths and weaknesses of the OECD’s BEPS disclosure documents.
September 17 2014
This content is from: United States

The tax market reacts to the BEPS 2014 deliverables: Do you agree?

The OECD today unveiled its 2014 deliverables at the halfway stage of the multilateral organisation’s ambitious base erosion and profit shifting project, commissioned by the G20, which represents the biggest ever revi...
By Matthew Gilleard
September 15 2014
This content is from: Cyprus

Holding Companies Focus 2014 now available

Leading advisers from Eurofast in Cyprus, Grant Thornton in Ireland, KPMG in Malta and KPMG in Switzerland explain what each of their jurisdictions is doing to strengthen their appeal as holding company locations.
September 15 2014
This content is from: Global

The BEPS project at halfway

In this exclusive article for International Tax Review, Pascal Saint-Amans and Raffaele Russo of the OECD explain how the first half of the BEPS Project's work starts the task of bringing coherence, substance and tran...
By ITR Correspondent
September 15 2014
This content is from: United States

Graham Iversen leaves Slaughter and May for Greenberg Traurig in London
By ITR Correspondent
September 14 2014
This content is from: New Zealand

New Zealand: Tax reform hinges on election outcome

If the existing government retains leadership after the general election, no material changes are expected from a tax perspective. But if a Labour-led government wins power, advisers warn of significant tax reforms wi...
By Matthew Gilleard

& Jon Montgomery
September 11 2014
This content is from: Spain

Spanish tax reforms working, but further action needed, says OECD

An OECD economic report on Spain has highlighted the need for the country to continue with reforms to its fiscal framework and tax system.
By Joe Stanley-Smith
September 11 2014
This content is from: Sweden

Swedish corporate tax cut and bankers’ tax hang in the balance of Sunday’s general elec...

With the main political parties holding largely different views on the future direction of Swedish corporate tax policy, Sunday’s general election could leave taxpayers with a host of tax reforms to contend with.
By Joe Stanley-Smith
September 10 2014
This content is from: United States

Phil Morrison joins McDermott Will & Emery
By ITR Correspondent
September 10 2014
This content is from: United Kingdom

Jason Lester is EY's new UK and Ireland head of tax
By ITR Correspondent
September 10 2014
This content is from: United Kingdom

UK tax transparent funds and their role in the market

Following the introduction of the UK tax transparent fund (UK TTF) by the UK government in July 2013, we are now seeing real interest in the product and how it compares with vehicles already available in the European ...
September 09 2014
This content is from: Chile

Chile pursues biggest tax code overhaul in 30 years

Chile is undertaking the most thorough review and reform of its tax system in three decades, but is not conforming to the most common reform trends being seen elsewhere around the world. Worryingly for taxpayers, the ...
By Matthew Gilleard
September 04 2014
This content is from: Australia

Australia back on tax transparency drive before G20 meetings

COMMENT: Ahead of this month's G20 meetings in Cairns, Joe Hockey, Australian Treasurer, has reiterated the Abbott government's plans to clamp down on aggressive tax planning. But, like other jurisdictions including t...
By Matthew Gilleard
September 04 2014
This content is from: Cyprus

Taxpayer concessions included in latest draft of Russian CFC regime

A new draft of the Russian CFC law expected to be implemented in January 2015 is less severe than previous versions, but still presents a number of challenges to taxpayers.
By Joe Stanley-Smith
September 04 2014
This content is from: United States

Werner Schuster of Philip Morris: Why in-house is better than private practice

In an exclusive interview with International Tax Review, Werner Schuster, vice-president – head of tax at Philip Morris International (PMI), outlines the benefits of working in an in-house tax team, points out how tec...
By Aaran Fronda
September 01 2014
This content is from: United States

The tax transparency paparazzi

Tax executives are no longer only accountable to their business colleagues, investors, revenue agencies and other regulators. Now the public wants to know what they do, explain Nancy Manzano and Bernadette Pinamont of...
September 01 2014

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