Direct Tax

Archive: Direct Tax

This content is from: United States

Tax transparency and the Swiss financial centre

Urs Kapalle, head of tax and fiscal policy at the Swiss Bankers Association (SBA) in Basel, and Dominic Gubler, tax counsel at the SBA, look at tax transparency and information sharing initiatives involving Switzerlan...
October 29 2015
This content is from: United Kingdom

Deducing BEPS Action 4: Interest deductions and other financial payments

Sandy Bhogal, head of tax at Mayer Brown in London, outlines where we stand with respect to recent multilateral work to counter base erosion and profit shifting (BEPS) and, specifically, Action 4 of the OECD Action Pl...
October 29 2015
This content is from: India

M&A and ‘tax cursors’: Will they make or break your deal?

With continuing signs of a more business-friendly attitude from the Indian government, mergers and acquisitions (M&A) activity is picking up once more. Sanjay Sanghvi and Vinita Krishnan of Khaitan & Co analyse the ro...
October 29 2015
This content is from: Argentina

Voluntary disclosure in LatAm: A win-win game

Guillermo Teijeiro, of Teijeiro & Ballone Abogados, analyses voluntary disclosure programmes available across Latin America, assessing whether such programmes represent a win-win outcome for all involved.
October 29 2015
This content is from: Global

Mind your own business: The importance of knowing what we really do

Steven Ouwerkerk, global head of tax at APM Terminals, argues that to deal with the corporate challenges of operating in an increasingly borderless world, multinationals must learn to operate in a department-less mann...
October 29 2015
This content is from: Global

Brand management centres in the age of BEPS

In the third of a series on intangibles, Philip de Homont and Alexander Voegele, both of NERA Frankfurt, look at brand management centres in the age of BEPS.
October 29 2015
This content is from: Global

The Brockman brief: Tax transparency: Is it a one-way street?

The envisaged ideals of ‘tax transparency’ are being proposed, and legislated, by tax administrations worldwide. This month’s Brockman brief focuses on the fact that mutual and reciprocal tax transparency with multina...
October 29 2015
This content is from: Australia

The Cunningham Column: Every little helps in international tax reform

To start his new monthly column, Ralph Cunningham, the Hong Kong-based managing editor of International Tax Review, argues that capacity building will be critical to BEPS implementation in the Asia-Pacific region if p...
October 29 2015
This content is from: European Union

Irish Finance Bill: Country-by-country reporting

The Irish Finance Bill published on October 22 2015 contains details of Ireland's response to Action 13 of BEPS - the minimum standard of country-by-country reporting (CbCR).
By ITR Correspondent
October 29 2015
This content is from: India

Indian tax clarity key to attracting investment

Vitthal Dehadray of Franklin Templeton Asset Management and Rajeshree Sabnavis of BMR & Associates look at the emerging direct tax debates impacting the asset management industry in India.
October 27 2015
This content is from: United States

The CRS and its impact on the financial services industry

The combatting of cross-border tax evasion is a priority for governments and the automatic exchange of taxpayer information between countries is now seen as fundamental to addressing it. It is out of this objective th...
October 27 2015
This content is from: Global

BEPS implementation: The role of a multilateral instrument

Jeffrey Owens, director of the Global Tax Policy Centre at the Vienna University of Economics and Business (WU) Institute for Austrian and International Tax Law (IAITL) and former OECD tax chief, and Nathalie Bravo, r...
October 27 2015
This content is from: Ireland

Ireland's 6.25% Knowledge Development Box

The Irish Finance Bill was published on October 22 2015. Besides country-by-country reporting, it provides draft legislation of the first OECD modified nexus intellectual property box – the Knowledge Development Box (...
By ITR Correspondent
October 23 2015
This content is from: Mexico

Tax reform package on the cards for Mexico in 2016

On September 8 2015 the Mexican President, Enrique Peña Nieto, submitted the 2016 tax reform package for approval to Congress. Should Congress approve the package, it would come into force on January 1 2016.
By ITR Correspondent
October 23 2015
This content is from: United States

Leibowitz joins Andersen Tax

Jay Leibowitz has joined Andersen Tax as managing director of the firm’s Orange County office in California.
By Amelia Schwanke
October 23 2015
This content is from: European Union

EC orders Luxembourg and Netherlands to claw back €30 million in selective tax advantag...

Starbucks and Fiat Chrysler face repayments of up to €30 million ($34 million) to Luxembourg and the Netherlands after the European Commission (EC) ruled that both companies were recipients of state aid.
By Joe Stanley-Smith
October 21 2015
This content is from: European Union

Luxembourg Budget brings changes to corporate income tax rules

On October 14, the Luxembourg Government presented its 2016 Budget, containing certain tax measures to be introduced in 2015 and 2016. A progressive reduction of the Luxembourg corporate income tax rate has also been ...
By ITR Correspondent
October 21 2015
This content is from: European Union

Facebook to face UK PAC scrutiny over low tax bill

Facebook was on the front page of one of the UK’s most-read daily newspapers for all the wrong reasons this week after it emerged the company paid £4,327 ($6,702) in corporate tax in 2014.
By Joe Stanley-Smith
October 14 2015
This content is from: United States

Scott DeMartino made partner at Blank Rome

International law firm Blank Rome has appointed attorney Scott DeMartino partner in its tax group. He will be based in the firm's Washington office.
October 14 2015
This content is from: European Union

National authorities react to BEPS recommendations as G20 endorses final OECD package

The G20 finance ministers on October 8 endorsed the final package of recommendations presented to them in Lima, Peru by the OECD, marking the end of the Paris-based organisation’s project to tackle base erosion and pr...
By Matthew Gilleard
October 13 2015
This content is from: Ireland

Irish Budget 2016: 6.25% IP box and CbCR

Michael Noonan, Irish finance minister, today delivered his Budget 2016 speech. Taxpayers around the world were keen to see how the country amended its international tax provisions in the wake of OECD recommendations ...
By ITR Correspondent
October 12 2015
This content is from: European Union

New EU rules for automatic exchange of advance cross-border tax rulings and APAs from 2017

EU finance ministers have reached political agreement in Council to amend the existing Directive 2011/16/EU on administrative cooperation in the field of taxation. The changes will apply from January 2017.
By ITR Correspondent
October 06 2015
This content is from: Germany

Country-by-country reporting: The German tax perspective

With the release of the OECD’s final package of recommendations to tackle base erosion and profit shifting (BEPS), the focus now shifts to the manner in which national authorities take up, and implement, the measures ...
October 05 2015
This content is from: Direct Tax

The end of the (tax) world as we know it? OECD delivers final BEPS recommendations

The OECD today delivered the second part of its recommendations to reform international tax rules by tackling base erosion and profit shifting (BEPS). While unanimity across all points discussed was impossible, a high...
By Matthew Gilleard
October 04 2015
This content is from: United States

Andersen Tax adds two more managing directors in Chicago

Andersen Tax has promoted Sean Bruen and Rosa DeLuna-Frede to the role of managing director in its Chicago office.
By Ralph Cunningham
October 01 2015

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