Direct Tax

Archive: Direct Tax

This content is from: United States

Americas Tax Awards 2018: Shortlists announced

The nominees for the 13th annual Americas Tax Awards have been announced.
By Anjana Haines
July 31 2018
This content is from: Austria

A no-deal Brexit looks increasingly likely

The EU has rejected the UK government’s latest customs proposal and now both sides are ramping up their preparations for a no-deal Brexit. Companies need to be prepared for anything.
By Joe Stanley-Smith
July 27 2018
This content is from: United States

US tax reform – special focus

The Tax Cuts and Jobs Act (TCJA) is the most eagerly-awaited tax bill in a generation, with implications for trillions of dollars worldwide. International Tax Review looks at the trends since tax reform came into force.
By Josh White
July 25 2018
This content is from: United States

Cryptocurrency taxes to soar amid regulation and market growth

Cryptocurrency tax collections could soar tenfold by 2023 as governments introduce regulations to expand the tax base and the market gains traction, observers said.
By Ivan Castano
July 23 2018
This content is from: European Union

UK real estate prepares for capital gains tax impact

The London property market faces the end of tax exemptions from capital gains tax for non-residents and investors are considering launching UK-based structures to make savings in future.
By Josh White
July 20 2018
This content is from: Mexico

Presumption of inappropriate transfer of tax losses by tax authorities

Taxpayers need to ensure that their restructures, spin offs, mergers or changes in shareholders are properly documented to avoid the Mexican tax authorities using new powers to presume there has been an inappropriate ...
By ITR Correspondent
July 18 2018
This content is from: European Union

Google: Multilateral framework necessary to tax the digital economy

Google’s Head of Trade and Economic Affairs Andrew Ure has stressed the importance of consensus on how to tax the digital economy, saying a multilateral agreement is the only real solution.
By Josh White
July 12 2018
This content is from: United Kingdom

The GP surgery: Transparency is on the rise – but nobody has told the public

In the first instalment of his new column for International Tax Review, Giles Parsons, who has just left a role at manufacturing multinational Caterpillar, explores the disconnect between the public perception of tax ...
July 12 2018
This content is from: Sponsored

China: China tax incentives – easier access and increased scope
By Khoonming Ho

& KPMG China

& Lewis Lu
July 12 2018
This content is from: Mexico

Mexican tax consequences of foreign legal entity mergers

Jorge San Martín and Sebastian Ayza of SMPS Legal explore the complexities of the tax-related aspects of mergers and related transactions involving foreign legal entities in Mexico.
By ITR Correspondent
July 12 2018
This content is from: United States

Connected tax functions help companies connect the dots

The public debate over corporate taxation is often emotive, and newspaper readers might presume that corporate tax functions are not doing the right things, writes Jon Dobell, EY global compliance and reporting leader...
By ITR Correspondent
July 12 2018
This content is from: United States

Why McDonald’s has restructured its tax affairs

Facing fresh claims of tax avoidance, McDonald’s has defended its tax structure, telling International Tax Review why it moved its intellectual property (IP) from Luxembourg to the UK.
By Josh White
July 12 2018
This content is from: Austria

European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.
By Joe Stanley-Smith
July 12 2018
This content is from: China

China outbound investments via limited partnership structures

John Gu, Michael Wong and Alan O’Connor of KPMG Advisory take a look back at developments in China’s outbound investments in recent years and look ahead to what this market might hold for investors in the near future.
By ITR Correspondent
July 12 2018
This content is from: United States

Vestager, today and tomorrow: The EU’s main woman on her state aid fight and future

The European Union Commissioner for Competition Margrethe Vestager speaks to Josh White about the EU’s state aid investigations, the future of fair competition and how all multinational companies – not just American o...
By Josh White
July 12 2018
This content is from: United States

Wall Street waits for US tax reform 2.0

Wall Street banks are delaying tax restructuring while they wait for the US Congress to present a new tax bill before the 2018 mid-term elections.
By Josh White
July 12 2018
This content is from: Sponsored

European Tax Awards 2018: Winners announced

Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.
By Anjana Haines
July 12 2018
This content is from: United States

How reform in the US affects Microsoft’s tax structure

Microsoft has long managed its tax affairs through a network of structures spanning the world. Josh White analyses how US tax reform might hit these arrangements, and the jurisdictions they rely on, such as Ireland, P...
By Josh White
July 12 2018
This content is from: European Union

Digital tax: An ‘arms race’ between the EC and the OECD

The search for a long-term digital tax solution has been compared to an arms race, with the EC vying for the lead role over the OECD, while the UN places its bets.
By Josh White
July 12 2018
This content is from: European Union

The ‘Harry Kane theory of value’ and the flaws in the EU’s digital tax plans

Value creation is where the problems begin with digital tax. How can you decide where the value is created by the England captain’s World Cup strip? Michael Devereux explores whether it is Russia, England or Bangladesh.
By Josh White
July 10 2018
This content is from: Mexico

Tax reforms likely as Lopez Obrador wins Mexican elections

Mexico’s transition into a new government is set to begin in December, and a series of reforms are expected to commence based on Lopez Obrador’s campaign commitments.
By ITR Correspondent
July 09 2018
This content is from: Chile

Mexico ratifies Framework Agreement of the Pacific Alliance

The agreement, approved by Mexico, will harmonise the applicable tax treatment on certain interest income and capital gains to avoid double taxation across Chile, Colombia, Mexico and Peru.
By ITR Correspondent
July 09 2018
This content is from: Algeria

One in 10 multinationals to restructure ‘soon’ due to BEPS and ATAD

The BEPS Project and the EU Anti-Tax Avoidance Directive (ATAD) are forcing some companies into restructuring, according to a new survey. But many are still waiting for more clarity before they decide their next move.
By Joe Stanley-Smith
July 06 2018
This content is from: United States

Investment firms eye the rewards of US tax reform

US tax reform has led global investment firm KKR to convert to a corporate structure in anticipation of higher share prices. Asset management companies (AMCs) are keeping a close eye on this bold decision.
By Josh White
July 06 2018
This content is from: Brazil

Brazil’s latest tax legislation updates for the oil and gas industry

The oil and gas industry in Brazil has historically been seeking specific tax rules for its specific activities. This landscape is finally changing, but not all the legislative amendments are positive for the sector.
By ITR Correspondent
July 05 2018
This content is from: Curacao

The Cayman Islands seeks UK talks over public registers

The Cayman Islands has requested talks with the UK over its constitutional status in response to the plan to introduce public beneficial ownership registers to overseas territories.
By Josh White
July 04 2018
This content is from: European Union

What Brexit means for UK holding companies

While the UK government struggles to find an exit deal with the EU, International Tax Review’s Leading Women in Tax Forum take charge of how Brexit may affect UK holding companies.
By Josh White
July 03 2018

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