This content is from: United States Trump calls on Congress to address ‘crushing tax burden’ US President Donald Trump has warned Congress not to disappoint him as they prepare to debate his tax reform plans that he believes offer a “once in a generation” opportunity for change. But the proposals face big hur... By Anjana Haines August 31 2017
This content is from: Vietnam Vietnam’s tax reforms spell headaches for business Vietnam plans to hike its VAT rate for the first time since the tax was introduced, bring in thin capitalisation rules and introduce a sugar tax. The changes will require a number of actions by businesses and some may... By Anjana Haines August 31 2017
This content is from: Germany Switzerland accused of spying on German tax authorities According to German media, members of the Swiss intelligence agency are being investigated for spying on the German tax authorities. One whistle-blower is not in the least bit surprised, International Tax Review has l... By Salman Shaheen August 25 2017
This content is from: Australia Australia left behind as MNEs chase competitive tax regimes Facebook and Microsoft have been forced to change their operating structures in Australia to avoid being caught by tough tax avoidance laws, but could simply amending tax rates and incentivising R&D investment change ... By Anjana Haines August 24 2017
This content is from: United Kingdom UK Criminal Finance Act imposes corporate tax evasion controls All companies operating in the UK and abroad could be liable to criminal penalties if they or their associates are found to be facilitating tax evasion. Dominic Stuttaford, head of tax at Norton Rose Fulbright for the... August 23 2017
This content is from: United States Meet the young tax professionals of the year Since 2010, the Young Tax Professional of the Year competition has been open to young students around the world. Joe Stanley-Smith caught up with the first and second prize winners, Karl Frenzel and Tetiana Polonska, ... By Joe Stanley-Smith August 23 2017
This content is from: Switzerland TaxCOOP: A vision for inclusivity in global tax governance The four founders of TaxCOOP, Brigitte Alepin, Allison Christians, Lyne Latulippe, and Louise Otis introduce their forum for developing good tax policy. August 23 2017
This content is from: European Union Bringing tax accounting into the 21st century Richard Murphy, professor of practice in international political economy at City, University of London, argues that we do not need multinational tax returns to be made public, but better accounting is vital. August 23 2017
This content is from: Sponsored Luxembourg: New BEPS-compliant IP regime to open up opportunities Luxembourg has released draft legislation on its intellectual property (IP) box regime that could offer more benefits to companies’ R&D activities. By Anjana Haines August 23 2017
This content is from: Global Tax havens: An unnecessary evil? The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these juri... August 23 2017
This content is from: Sponsored Combining technology and talent for the digital tax future As disruption layers new complexity, pressure and opportunity onto business, the digital tax function is rapidly evolving. Shawn Smith, EY global tax technology and transformation leader, explores the needs of organis... August 23 2017
This content is from: Sponsored New Zealand’s BEPS proposals go beyond OECD’s recommendations With a general election looming, the New Zealand government has unveiled a raft of measures intended to counter base erosion and profit shifting (BEPS) that, in some respects, go further than any of the OECD’s BEPS re... August 23 2017
This content is from: Global Tax risk pendulum: Collaboration vs. uncertainty Tax risk is a modern ‘term of art’ perception; this risk can be viewed as a pendulum. Keith Brockman looks at the advantages of corporate collaboration and threats of uncertainty and public distrust. August 23 2017
This content is from: Austria EU holding company structure in treaty shopping cases The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giova... August 23 2017
This content is from: Austria France takes on digital corporations with EU tax harmonisation plans The tax payments of Airbnb, Google, Facebook and Amazon have prompted the French finance minister to push, together with Germany, for the EU harmonisation of corporate tax rates. But will this solve the ‘paying a fair... By Natalie Leonidou August 23 2017
This content is from: United States Salman Shaheen discusses tax and philanthropy on TalkRADIO Salman Shaheen, managing editor of International Tax Review, speaks to TalkRADIO’s Julia Hartley-Brewer about whether the taxes paid by big multinationals matter when their founders are donating vast sums to charity. By Salman Shaheen August 21 2017
This content is from: Australia Will tax avoidance schemes come to an end? Following Chevron’s settlement with the Australian Tax Office (ATO) over its transfer pricing dispute, are governments and the OECD-led global initiatives now taking the appropriate actions to tackle tax avoidance onc... By Natalie Leonidou August 18 2017
This content is from: France Diageo falls victim to France’s tougher tax stance A tax battle with Google is clearly not enough for the French tax authority. Now it is engaging British drinks giant Diageo as it tries to shut down the tax advantages of multinationals. By Anjana Haines August 16 2017
This content is from: Estonia Latvian tax reform raises concerns with businesses Latvia aims to increase its overall competitiveness and boost its economy by introducing corporate tax on distributed profits, in order to encourage reinvestment of the earnings retained in companies, but companies re... By Natalie Leonidou August 09 2017
This content is from: Switzerland Q&A: Swiss whistle-blower Rudolf Elmer poised to leak explosive new information on tax ... Salman Shaheen speaks to Rudolf Elmer, the whistle-blower who has been fighting a long court battle after revealing on WikiLeaks the activities of his former employer, Swiss bank Julius Bär, in the Cayman Islands. By Salman Shaheen August 08 2017
This content is from: European Union Q&A: Maltese Finance Minister Edward Scicluna surveys a changing EU tax landscape Malta’s Finance Minister Edward Scicluna talks to Anjana Haines about the country’s achievements and his hopes for the future, EU taxation and international tax initiatives. By Anjana Haines August 07 2017
This content is from: Belgium EU tells Belgium and France to abolish tax exemptions for ports The European Commission (EC) has made the next move in a long-running state aid dispute over corporate tax exemptions for ports, by telling France and Belgium to abolish the exemptions in order to align their tax regi... By Joe Stanley-Smith August 02 2017
This content is from: Belgium Belgium ‘compensates’ MNEs as it revises tax rules Belgium is reinforcing the so-called ‘race to the bottom’ on corporate tax rates with its latest decision to lower the headline rate, but multinationals could face bigger problems as they lose beneficial tax deductions. By Natalie Leonidou August 01 2017
