This content is from: United States India budget 2018: Changes expected for GST, LLPs and start-ups Taxpayers can expect numerous changes in India’s 2018 budget, with corporate tax, minimum alternate tax (MAT), goods and services tax (GST), dividend distribution tax (DDT) all likely to be affected. By Joe Stanley-Smith January 31 2018
This content is from: Chile Chile: New concept of permanent establishment The Chilean IRS issued Circular Letter No 57 on December 7 2017 regarding the concept of permanent establishment (PE) for purposes of obtaining a Chilean identification number when non-resident, non-domiciled individu... By PwC Chile & Santiago López January 30 2018
This content is from: United States China gets competitive with foreign investor tax incentive in wake of US tax reform A tax war could begin between the world’s two biggest economies after China said it will allow foreign investors to claim a refund for direct investment made in 2018. Can taxpayers expect further perks in 2018 in reac... By Joe Stanley-Smith January 30 2018
This content is from: United States The Brockman brief: Tax subjectivity and complexity: road to nowhere The US tax reform act, among other countries’ proposals and legislative pronouncements, has widened the breadth of subjectivity while adding new multiple systems for federal, state and international compliance, seemin... January 30 2018
This content is from: European Union Malta: Key international tax updates A recent report by the OECD confirms Malta is a tax compliant jurisdiction. Nicky Gouder and Luana Scicluna of ARQ Group explore the business-friendly tax benefits Malta has to offer, as well as the introduction of no... By ITR Correspondent January 30 2018
This content is from: Sponsored Hong Kong: Hong Kong see new tax reforms to kick start 2018 By Curtis Ng & KPMG China & Lewis Lu January 30 2018
This content is from: European Union Q&A: Margaret Hodge on the Paradise Papers and responsible tax Margaret Hodge, UK MP for Barking, who chairs the All Parliamentary Party Group (APPG) on Responsible Tax, speaks to International Tax Review about the Paradise Papers and how best to tackle tax avoidance in a modern ... By Josh White January 30 2018
This content is from: European Union Italy leads the way with trend-setting digital sales tax Italy is set to impose a new tax on digital transactions, potentially setting a trend for Europe as a way to tackle the problem of tax avoidance among high-tech companies. But is unilateral action the way forward? By Josh White January 30 2018
This content is from: United States 2018: The busiest tax year yet The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe... By Joe Stanley-Smith January 30 2018
This content is from: Global Towards taxation of robots or their use? The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societ... By Contributed January 30 2018
This content is from: Austria Q&A: EC’s Stephen Quest talks about the EU’s digital tax future The European Commission’s Director General for Taxation and Customs Union tells International Tax Review about how the European Commission is pushing ahead with its plans for a digital tax framework, how it will work ... January 30 2018
This content is from: United States Webinar: A first glance at India’s 2018 budget International Tax Review is pleased to announce that it will be hosting a live webinar on February 1 to analyse the implications of the tax proposals in India’s 2018 budget. Here, we look at what tax proposals may be ... By Joseph Stanley-Smith January 29 2018
This content is from: United States Upcoming oil and gas bidding rounds in Mexico: relevant tax considerations for investors The 2018 Mexican elections, Trump's sweeping tax reform and recent sector specific tax developments are some of the oil and gas industry’s main concerns as we approach the announcement of winning bidders for upcoming ... By ITR Correspondent January 29 2018
This content is from: United States Google is happy to pay more tax, says CEO In his speech to the World Economic Forum in Davos, Google CEO Sundar Pichai declared that the tech company is “happy to pay more” in taxes and called for the international tax system to be reformed. His comments come... By Josh White January 25 2018
This content is from: United States US tax reform focus: Ireland’s good fortunes As Ireland has long been a prime destination for US investment, the US tax reform has raised questions for the Irish tax model and how it will stand its own following the Tax Cuts and Jobs Act was passed. Companies li... By Josh White January 24 2018
This content is from: Austria Final week to enter for the European Tax Awards The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now. By Anjana Haines January 23 2018
This content is from: United States Apple expands US operations after Tax Cuts and Jobs Act In a move which seemingly vindicates the tax cuts in the US tax reform bill, Apple has announced it will be expanding its US operations. But this may just be the tip of the iceberg, as some of the biggest companies in... By Josh White January 22 2018
This content is from: Australia Final days to enter for the Asia Tax Awards 2018 The deadline to submit for the Asia Tax Awards 2018 is fast approaching. Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now. By Anjana Haines January 15 2018
This content is from: United States How Facebook could threaten Ireland’s tax revenue boom The Irish government has declared its first budget surplus in a decade and many observers have attributed this to corporate tax receipts, but Facebook’s decision to change its business model poses risks to government ... By Josh White January 11 2018
This content is from: United States Will US tax reform spark a new ‘race to the bottom’? The US’s long-awaited tax reform has brought the country’s corporate tax rate down to 21% - below 2017’s OECD average rate of around 25%. Will this spark a new wave of tax competition? By Joe Stanley-Smith January 02 2018
