Direct Tax

Archive: Direct Tax

This content is from: Denmark

Private equity activity will not create a Danish permanent establishment

On February 23 2018 the Danish government presented a draft bill expresly stating that non-Danish investors carrying out long-term investment activity – for example through private equity, venture or infrastructure fu...
By Contributed
February 28 2018
This content is from: South Africa

Wasteful expenditures lead to tax hikes in South Africa’s 2018 budget

Years of budget misuse has created a deep hole in South African government coffers. A new president means a new direction, starting with the 2018 budget that proposes a number of revenue-raising measures that are rece...
By Anjana Haines
February 27 2018
This content is from: European Union

The EU’s digital tax framework threatened by conflicting political agendas

The European Commission is about to unveil its proposals for the EU's digital tax strategy. Major EU states like France and Germany want to take action now, but Ireland stands in their way.
By Josh White
February 27 2018
This content is from: Sponsored

Ireland: Closing of the consultation on Ireland’s corporation tax code
By Catherine O’Meara

& Matheson

& Trevor Glavey
February 27 2018
This content is from: Sponsored

Hong Kong: Hong Kong’s latest tax updates
By Curtis Ng

& KPMG China

& Lewis Lu
February 27 2018
This content is from: Direct Tax

The Brockman brief: Fast-track approvals

With the avalanche and uncertainty of unilateral adoption of BEPS-related provisions by many countries, in addition to subjective general anti-abuse treaty-based legislation, excessive lead times and inefficiencies of...
February 27 2018
This content is from: United States

US tax reform: The tax competition risks to the Netherlands and EU
By Josh White
February 27 2018
This content is from: Sponsored

China: Tax treaty relief clarifications issued

The Chinese State Administration of Taxation (SAT) has introduced two important new circulars to clarify the application of relief under China's double tax agreements (DTAs).
By Khoonming Ho

& KPMG China

& Lewis Lu
February 27 2018
This content is from: United States

US tax reform: GILTI uncertainties

For months, Congress promoted the tax reform effort as being focused on simplifying the outdated and complex 1986 Tax Code. Tax reform, culminating in H.R. 1, did no such thing, at least where it applies to multinatio...
By Contributed
February 27 2018
This content is from: Singapore

Singapore budget delivers on GST expectations
By Anjana Haines
February 27 2018
This content is from: India

Limited tax perks for MNEs in India’s last budget before 2019 elections
By Anjana Haines

& Joe Stanley-Smith
February 27 2018
This content is from: Brazil

Brazil: Conversion into law of amendments to the oil and gas tax framework
By Jaime Andrade

& Mark Conomy

& PwC Brazil
February 27 2018
This content is from: Global

Tax talent: The world's best transactional firms 2018

Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, b...
By Joe Stanley-Smith
February 27 2018
This content is from: Sponsored

Portugal: Personal income tax on cryptocurrencies: is the recent ruling a final take?

The taxation of income had been unclear since the recent boom in cryptocurrency trading. The new ruling has come to the delight of tax authorities.
By Garrigues Portugal

& Tiago Cassiano Neves
February 27 2018
This content is from: United States

No room for doubt: the ‘race to the bottom’ is on

Judging by the speeches at the World Economic Forum in Davos, political and business leaders are concerned by the changing dynamics of international tax competition and there can be no doubt that the ‘race to the bott...
By Josh White
February 27 2018
This content is from: Sponsored

Italy: Italian tax police, transfer pricing and business restructuring: still hot topic...
By Barbara Scampuddu

& Gian Luca Nieddu

& Hager & Partners
February 27 2018
This content is from: United Kingdom

Is the UK about to derail the EU’s digital tax plans?

The UK Treasury has hinted it may be about to draw up a digital tax on the revenue of tech companies like Facebook and Google. This would put the UK ahead of the EU’s plan to introduce a new system for digital tax.
By Josh White
February 26 2018
This content is from: Indonesia

Tech companies rush to the Philippines ahead of tax cuts

The Philippines is set to implement corporate tax cuts in its drive to become a leading tech hub in Southeast Asia. The Philippine government hopes its bid to overhaul the tax regime will attract more businesses in th...
By Josh White
February 23 2018
This content is from: Russia

Russia launches tax amnesty before CRS comes into effect

Russia has announced the launch of a capital amnesty and a tax-free wind up to allow business to declare assets. President Vladimir Putin has signed off on the plan just as international sanctions are tightening and t...
By Josh White
February 21 2018
This content is from: Brazil

Brazil updates its black and grey lists

Luiz Felipe Centeno Ferraz, tax partner at Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados, explores the practical impacts of Brazil’s black and grey lists of low-tax jurisdictions.
By ITR Correspondent
February 21 2018
This content is from: Direct Tax

Will mandatory disclosures end CRS avoidance?

The OECD is preparing mandatory disclosure rules (MDRs) to deter some advisers and service providers from actively marketing schemes designed to circumvent the common reporting standard (CRS) reporting requirements. B...
By Josh White
February 16 2018
This content is from: Singapore

Singapore budget to focus on GST and digital sales

A new e-commerce tax, tax hikes, and changes to the goods and services tax (GST) regime that may affect MNEs are all highly likely in Singapore’s 2018 budget next week.
By Anjana Haines
February 14 2018
This content is from: United States

Watch again: ITR webinar examines 2018 India budget in detail

On the day of the India budget, International Tax Review and representatives from Dhruva Advisors, Taxsutra and JSW Steel examined the tax implications for multinational companies.
By Joe Stanley-Smith
February 06 2018

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