Direct Tax

Archive: Direct Tax

This content is from: European Union

Who will be on the EU’s tax haven blacklist?

The European Union is about to release a blacklist of uncooperative tax jurisdictions as part of the international effort to crackdown on tax avoidance. The blacklist has sparked speculation over which countries are m...
By Josh White
November 29 2017
This content is from: Italy

Will Italy lead the way for a digital sales tax?

The Italian Senate is considering introducing a digital sales tax to tackle the problem of tax avoidance by tech companies. This would take the form of an equalisation tax on the turnover of digitalised companies.
By Josh White
November 24 2017
This content is from: European Union

UK budget targets tech titans – or does it?

Technology companies may feel targeted by the UK’s budget, which introduced measures that will hit companies including Amazon, eBay, Google, Facebook and Twitter, but there were also some sweeteners to encourage post-...
By Joe Stanley-Smith
November 24 2017
This content is from: United States

International taxation not business as usual under tax reform

The US Congress is inching closer to the largest tax reform package since 1986 and the House just approved its $1.5 trillion plan, and the Senate is still working the kinks out of its proposal. The race to get legisla...
By Contributed
November 20 2017
This content is from: United States

Big 4 come under scrutiny over tax havens

The Big 4 have been slammed by a new report on tax havens, as the international debate following the release of the Paradise Papers widens and the EU presses for action against tax advisers.
By Josh White
November 17 2017
This content is from: European Union

UK budget – will it be a whimper or a bang?

Ahead of next week’s UK budget, beleaguered British Chancellor Philip Hammond is said to be considering a major VAT overhaul, and other tax measures targeting large online businesses like Amazon and Uber. But he could...
By Joe Stanley-Smith
November 15 2017
This content is from: Brazil

Initial discussions on tax reform in Brazil commence

The first discussions relating to the most recent tax reform bill, which was submitted to the National Congress, have started in Brazil.
By ITR Correspondent
November 15 2017
This content is from: United States

Indian Supreme Court tax ruling on PE creation calms concerns

India’s Supreme Court has reinforced its decision in the Formula One permanent establishment (PE) tax dispute and further clarified the application of service and agency PE rules in a recent case.
By Anjana Haines
November 13 2017
This content is from: European Union

Big corporations pay more to fill hole in French government finances

Despite the aims of the new government, France is set to adopt a one-time tax hike on the profits of large companies to help cover the repayments of billions of euros lost from a dividends tax found to be unconstituti...
By Josh White
November 10 2017
This content is from: Australia

Transparency now: Paradise Papers spark demands for public registers in tax havens

The release of the Paradise Papers has reignited the debate about tax avoidance in UK overseas territories and crown dependencies, with politicians calling for public beneficial ownership registers to be extended to s...
By Josh White
November 08 2017
This content is from: Belgium

Risks and rewards: Belgium embarks upon corporate tax reform

The Belgian government has reached an agreement on its corporate tax reforms. This shake-up has major implications for business.
By Josh White
November 06 2017
This content is from: Bangladesh

Asia Tax Awards 2018: Enter now

Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now to compete for the Asia Tax Awards 2018.
By Anjana Haines
November 06 2017
This content is from: United States

US tax reform bill: Place your bets

The release of the US tax reform bill has finally confirmed the government’s tax plans, but questions remain over which proposals will stick and when they will be enacted. How have the odds for tax reform changed?
By Anjana Haines
November 03 2017
This content is from: Argentina

Macri's victory spells tax cuts in Argentina

Following a sweeping victory in Argentina’s mid-term election, President Mauricio Macri is now building momentum for tax reform. Tax cuts are intended to reward companies for reinvesting their profits into the country...
By Josh White
November 03 2017
This content is from: United States

Unilateral action on a digital tax framework poses global risk

The European Commission and OECD are gathering views on how digital companies should be taxed to ensure they pay their fair share, but the lack of agreement among international players could create major problems.
By Josh White
November 02 2017
This content is from: United Kingdom

UK claims tax gap has shrunk, but figures tell another story

The UK government claims that its tax gap has shrunk, but the real term amounts show that it has actually grown. Can HMRC’s data be relied upon?
By Anjana Haines
November 01 2017

Instant access to all of our content. Membership Options | One Week Trial