Direct Tax

Archive: Direct Tax

This content is from: United Kingdom

Bradley made new head of corporate tax at BLP

Elizabeth Bradley has been promoted to head of corporate tax at Berwin Leighton Paisner (BLP).
By Joe Stanley-Smith
October 31 2014
This content is from: Ireland

Singapore: Global intellectual property hub in Asia

Over the years, Singapore has been taking active steps to position itself as an intellectual property (IP) hub in Asia. Harvey Koenig, tax partner at KPMG in Singapore, explores how, in this innovation-driven globalis...
October 30 2014
This content is from: European Union

What businesses should know about Europe’s CCCTB

The European Commission announced its directive proposal for a common consolidated corporate tax base (CCCTB) more than three and a half years ago, on March 16 2011. Andreas Eggert discusses how the proposal has devel...
October 30 2014
This content is from: United States

International Tax Review at 25: What has changed in a quarter of a century

Tax has changed dramatically since the first issue of International Tax Review came out in November 1989. Using a selection of articles – one from each year – Ralph Cunningham and Matthew Gilleard assess how many of t...
October 30 2014
This content is from: Bahrain

Transfer pricing in the Gulf Cooperation Council

In the past three years, the eyes of the global public have been drawn to the normally quiet world of international taxation by corporations structuring their businesses in a way that is perceived to be for no other p...
October 30 2014
This content is from: Mexico

Mexico enacts energy reforms: oil & gas

Ricardo Rendon and Eduardo Valenzuela, partners at Chevez Ruiz Zamarripa, analyse the latest developments regarding taxation of the oil & gas sector as part of the Mexican energy reforms.
October 30 2014
This content is from: Mexico

Mexico-UAE tax treaty analysis

The agreement between the Government of the United Arab Emirates (UAE) and Mexico for the avoidance of double taxation was signed in Abu Dhabi on November 20 2012. It came into force on July 9 2014 and will be applica...
By ITR Correspondent
October 30 2014
This content is from: Hong Kong SAR

South Africa and Hong Kong cut withholding tax on dividends and royalties to 5% in tax ...

Hong Kong and South Africa signed their comprehensive double tax agreement (DTA) on October 17.
By Meredith McBride in Hong Kong
October 28 2014
This content is from: Direct Tax

Deals of the week - October 27 2014

To add your deals to our table, email Joe Stanley-Smith at joseph.stanley-smith@euromoneyplc.com.
By Joe Stanley-Smith
October 27 2014
This content is from: Vietnam

Vietnam’s Decree 91 features tax incentives for manufacturing and technology

Vietnam’s Decree 91 on VAT and corporate income tax (CIT) came into effect on October 15 2014. It includes provisions on deductible expenses, tax incentives for manufacturers and high-technology firms, a reduction in ...
By Meredith McBride in Hong Kong
October 23 2014
This content is from: United States

Nonversion: AbbVie – Shire deal falls through but inversions will continue

The impact of a US Treasury Notice to reduce the benefits of tax inversion deals is taking effect. AbbVie has scrapped its proposed $54 billion takeover of Shire, and Salix and Cosmo have decided not to combine either.
By Matthew Gilleard
October 23 2014
This content is from: Austria

Kokott takes aim at Marks and Spencer exception on EU group loss relief again

Juliane Kokott, an Advocate General of the European Court of Justice (ECJ), believes the Court’s decision on group loss relief in the Marks & Spencer case should be overturned.
By Joe Stanley-Smith
October 23 2014
This content is from: Austria

Moscovici signals intention to bring in financial transaction tax

Members of the European Parliament (MEPs) have voted 423 to 209 to approve Jean-Claude Juncker’s new EU Commission team, including new taxation commissioner, Pierre Moscovici. The appointment could have a big impact o...
By Joe Stanley-Smith
October 22 2014
This content is from: United States

Fried Frank announces double hire of Roman and Thornton

Christopher Roman and Nick Thornton have become new tax partners of Fried, Frank, Harris, Shriver & Jacobson.
By Joe Stanley-Smith
October 21 2014
This content is from: Direct Tax

World Tax 2015 is now live online

World Tax 2015 is now live at www.itrworldtax.
By ITR Correspondent
October 19 2014
This content is from: Australia

JWS hires Tang and Grieve as tax partners

The pair will work as partners in the tax transactional and advisory practices.
By Joe Stanley-Smith
October 19 2014
This content is from: Finland

Vesikansa joins Hannes Snellman as head of transaction structuring

Hannes Snellman has hired Heikki Vesikansa has head of its transaction structuring practice in Helsinki. Vesikansa previously worked for KPMG.
By Joe Stanley-Smith
October 19 2014
This content is from: Netherlands

Susan Raaijmakers joins Taxand Netherlands
By ITR Correspondent
October 16 2014
This content is from: Malaysia

Malaysia's budget cuts corporate tax rate, but only in two years

Taxpayers got some mixed news from this year's Malaysia budget, the last before goods and services tax (GST) comes into effect next April.
By Meredith McBride in Hong Kong
October 14 2014
This content is from: United States

Time is up for the double Irish

The Irish government announced in its 2015 Budget today the abolition of the so-called double-Irish structure and its intention to introduce an income-based system for the taxation of intellectual property, which it i...
By Ralph Cunningham
October 13 2014
This content is from: Sponsored

Irish Budget 2015 – Key international tax aspects

Ireland adopts first mover advantage including commitment to a best-in-class knowledge development box – a clear roadmap for the future
By ITR Correspondent
October 13 2014
This content is from: United Kingdom

Steffan Adfeldt leaves Barclays for BDO
By ITR Correspondent
October 13 2014
This content is from: South Korea

South Korea announces plans to tax corporate cash hoarding

On August 6 the Korean Ministry of Finance announced initial plans to tax corporations on excess cash reserves. The government hopes the extra tax revenue will stimulate growth but there is a risk the move could cause...
By Meredith McBride in Hong Kong
October 09 2014
This content is from: United States

Avi Reshtick joins Bracewell & Giuliani in New York
By ITR Correspondent
October 06 2014
This content is from: European Union

Ireland’s tax deals with Apple “constitute state aid”; Luxembourg’s Amazon arrangement ...

Amazon has been drawn into a European Commission (EC) investigation into the tax regimes of three member states: Ireland, Luxembourg and the Netherlands. The EC has said its preliminary view on Ireland is that “the ta...
By Matthew Gilleard
October 05 2014
This content is from: European Union

Extending the G20 tax mandate

Examinations of how tax systems can promote growth and the use of tax incentives in developing countries, and capacity building are all important parts of the G20’s expanding tax work, argues Jeffrey Owens, Director, ...
By default\Anonymous
October 05 2014
This content is from: Cyprus

Navigating the Cyprus IP tax regime

The Cyprus IP regime was introduced in 2012 to regulate and provide a framework for the taxation of intellectual property (IP).
By ITR Correspondent
October 05 2014
This content is from: United States

Orrick hires Denny for London tax practice
By ITR Correspondent
October 05 2014
This content is from: United States

Webber and Scheer step up at Baker & McKenzie
By ITR Correspondent
October 05 2014
This content is from: Direct Tax

Deals of the week - October 6 2014
By Joe Stanley-Smith
October 05 2014
This content is from: Spain

Spanish CFC amendments: Human and material resources could change your tax position

The final version of the Bill amending the Spanish Corporate Income Tax Law was published on August 6, which included a phased corporate tax cut to 25% as well as amendments to the international fiscal transparency re...
By ITR Correspondent
October 02 2014
This content is from: Global

OECD unveils plan for 2014/2015 BEPS work

The OECD is getting straight back to work on base erosion and profit shifting (BEPS).
By Ralph Cunningham
October 01 2014

Instant access to all of our content. Membership Options | 30 Day Trial