Direct Tax

Archive: Direct Tax

This content is from: Austria

EU adopts directive to tackle hybrid mismatches

The European Union (EU) Council has adopted rules to prevent multinationals using hybrid mismatch arrangements to avoid taxation, but the measures risk conflicts with national laws and could give rise to disputes.
By Joe Stanley-Smith
May 31 2017
This content is from: United States

US budget targets a simple tax code, but will it work?

The US budget proposes simplifying the tax code and removing most of the special interest tax breaks to improve business competitiveness and economic growth, but businesses are sceptical about the real impact of the p...
By Natalie Leonidou
May 31 2017
This content is from: Sponsored

The future of tax technology is now

The role of technology and digital tools in taxation is growing. Jon Dobell, EY global compliance and reporting leader in the tax group, discusses the power of technology and how it will change tax functions in the fu...
May 30 2017
This content is from: Sponsored

Transforming tax – under pressure

Tax departments are feeling the heat. A tsunami of changes is causing them to rethink their purpose and review how they operate. Mark Body, director, tax transformation (financial services) at KPMG in the UK, consider...
May 30 2017
This content is from: China

China announces RMB 380 billion in tax cuts

Chinese policymakers have been closely following moves by various countries around the world to improve their investment attractiveness, including via tax policy, such as the US Trump Administration’s proposals on red...
May 30 2017
This content is from: Austria

The economics behind EU tax probes: What it means for you

Understanding competition economics can help multinationals and national authorities restore and maintain the legal certainty of tax rulings. In the first of a two-part series of articles, Carina Lange, senior consult...
May 30 2017
This content is from: United States

Talking to the OECD: Tech disruption in tax administration

Peter Green, head of the Forum on Tax Administration (FTA) Secretariat at the OECD shares his views with the Inland Revenue Authority of Singapore (IRAS) and International Tax Review on how technology is changing the ...
May 30 2017
This content is from: European Union

UK parties split over taxes

As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy. Josh White examines the party manifestos.
May 30 2017
This content is from: Australia

Asia forum shows there is more to tax than BEPS

BEPS may have been first among the topics for discussion at International Tax Review’s Asia Tax Forum, but it was not the only subject on the list. As Ralph Cunningham reports, panellists and delegates were also keen ...
By Ralph Cunningham
May 30 2017
This content is from: Sponsored

To arbitrate or not to arbitrate? The Mexican perspective

During the OECD Ministerial Council Meeting, which is to be held in Paris in the week beginning June 5 2017, Mexico will finally make public its stance on Mandatory Binding Arbitration, write Alejandro Torres Rivero a...
May 30 2017
This content is from: Global

The Brockman brief: Double taxation: Does it matter?

There is one topic that is seemingly silent by tax administrations, non-governmental organisations (NGOs), parliamentarians and international tax bodies: double taxation. Keith Brockman reviews the state of play and w...
May 30 2017
This content is from: European Union

UK parties split over taxes

As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy.
May 24 2017
This content is from: Brazil

Tax considerations when targeting distressed companies for acquisition

Over the past couple of years the Brazilian economy has being struggling with the deepest recession the country has ever experienced. As Flavio Mifano, a partner at Mattos Filho, Veiga Filho, Marrey Jr e Quiroga, was ...
By ITR Correspondent
May 23 2017
This content is from: United States

Enter now for the Americas Tax Awards 2017

Private-practice, in-house and individual awards are up for grabs at this year's Americas Tax Awards.
By Anjana Haines
May 22 2017
This content is from: Direct Tax

Lebanon commits to OECD’s greater tax transparency initiatives

Lebanon has become the 111th jurisdiction to join the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the convention) to enhance tax transparency and begin exchanging tax data with partner ...
By Natalie Leonidou
May 17 2017
This content is from: Global

Corporate tax compliance burdens are rising despite lower tax rates and more incentives

Governments worldwide are seeking alternative means to attract businesses as global tax reforms and weak economic growth drive tax rates down, but the tax changes are anything but positive for businesses.
By Natalie Leonidou
May 17 2017
This content is from: Global

Last chance to submit for World Tax and Transfer Pricing 2018

The submission period for World Tax and World Transfer Pricing 2018 has ended. Firms interested in making submissions should contact their country's researcher immediately if they have missed the deadline.
By Joe Stanley-Smith
May 15 2017
This content is from: Australia

Australia gets even tougher on tackling MNE tax avoidance

Australian Treasurer Scott Morrison says the government will continue its crackdown on multinationals not paying their ‘fair share’ of tax and announced more targeted measures in his 2017-18 budget speech. He also ann...
By Anjana Haines
May 09 2017
This content is from: United States

Health versus wealth: Trumpcare expected to deliver major tax breaks for high earners

US President Donald Trump's efforts to pull the reins on the Affordable Care Act, dubbed ‘Obamacare’, gained momentum on Thursday as the Republican’s healthcare bill was passed (narrowly) in the House of Representativ...
By Sandra Ekpo
May 09 2017
This content is from: European Union

Macron’s victory puts corporate tax cuts on the agenda

After 66-34 victory in the French election, Emmanuel Macron faces the difficult task of fighting the legislative elections and building a government to deliver his reform agenda: cutting taxes and public spending. The...
May 08 2017
This content is from: United States

Asia Tax Awards 2017 winners announced

Twenty eight different firms, individuals and companies shared the prizes at the Asia Tax Awards in Singapore.
By Ralph Cunningham
May 04 2017
This content is from: Brazil

Brazil: Levy of WHT on the remuneration of the license covering the right to sell and d...

The Brazilian Federal Revenue Service reviews its understanding regarding the levy of the withholding income tax (WHT) on the remuneration of the license of the right to sell and distribute software.
By ITR Correspondent
May 04 2017
This content is from: European Union

Macron calms Frexit fears

Both of the candidates in France’s upcoming election are talking about tax cuts – but while Emmanuel Macron would slash France’s corporate tax rate, his opponent, Marine Le Pen, would cut the rate for smaller business...
May 03 2017

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