This content is from: European Union Poland’s exit tax could raise business costs Poland’s proposals to introduce an exit tax may unintentionally raise costs for some businesses that regularly operate across borders, warn practitioners. By Josh White August 31 2018
This content is from: European Union IFA President Murray Clayson on what to expect in Seoul IFA President Murray Clayson predicts a greater international appetite for a digital profits-based tax and an extended PE concept as he talks to International Tax Review about the 72nd Congress in Seoul. By Josh White August 31 2018
This content is from: Sponsored New Zealand: Beneficial ownership public register under discussion The New Zealand government is consulting on measures that would require the reporting of details of beneficial ownership of companies and limited partnerships on a public register. By Brendan Brown & Russell McVeagh August 24 2018
This content is from: United States US Treasury sets the record straight on Section 965 The US Treasury Department and the Internal Revenue Service (IRS) have proposed new regulations on the payment of the repatriation rates as part of US tax reform. By Josh White August 24 2018
This content is from: Sponsored China: Details of personal income tax reform released; VAT and corporate income tax sup... By Khoonming Ho & KPMG China & Lewis Lu August 24 2018
This content is from: European Union UK’s planned 17% corporate tax rate may not happen A tax director at a multinational tech company and several tax advisers expect the UK government to quietly drop its plan to cut the corporate tax rate to 17% in a move that could slow the ‘race to the bottom’ trend. By Josh White August 24 2018
This content is from: United States Domino’s Pizza case ‘encouraging’ for MNEs expanding into India Foreign multinationals can expand their brand presence in India through a franchise agreement without suffering a higher tax burden imposed on permanent establishments (PE) following the Domino’s Pizza case. By Josh White August 24 2018
This content is from: Global Taxation of the digital economy – is it even worth it? I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t r... August 24 2018
This content is from: Global The new tax function: Building a culture of no surprises In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises. By Anjana Haines August 24 2018
This content is from: Sponsored South Africa: Proposed international tax amendments Proposed changes to the Income Tax Act, contained in the 2018 draft Taxation Laws Amendment Bill (DTLAB), were released for comment on July 16 2018. This update focuses on certain international tax-related proposals. By Anne Bennett & Webber Wentzel August 24 2018
This content is from: United States The end of the US inversion boom Danaher Corporation’s Jim Ditkoff talks to International Tax Review about what the end of the inversion era means for US businesses. By Josh White August 24 2018
This content is from: Argentina Tax treaty developments in Argentina A new tax treaty between Argentina and Brazil came into force during the summer. By Ignacio Rodríguez & PwC Argentina August 24 2018
This content is from: Chile Chile: Update on preferential tax regimes Tax Reform Law 20.780 of 2014 introduced Article 41, letter H to the Chilean Income Tax Law, setting new criteria in order to determine whether a preferential tax regime was characterised for Chilean tax matters. By PwC Chile & Santiago López August 24 2018
This content is from: European Union Investors in Spanish tax lease system at risk of state aid reclaims Spain may be forced to claw back huge sums from investors who have benefitted from its tax lease system following a ruling from the European Court of Justice. A final pending judgment from the General Court of the EU ... By Joe Stanley-Smith August 24 2018
This content is from: Netherlands How Shell manages its Dutch dividend withholding tax The Netherlands is set to abolish the dividend withholding tax, but it may come too late for Royal Dutch Shell if the EU takes state aid action. By Josh White August 24 2018
This content is from: Sponsored Malta: The blockchain island As a small island, Malta has positioned itself as one of the most established regulatory bodies worldwide, write Nicky Gouder and Luana Scicluna of ARQ Group. By ITR Correspondent August 24 2018
This content is from: United Kingdom North Sea oil offers alternative to raising UK corporate tax Executives of North Sea oil companies are becoming increasingly worried about a tax increase in the next UK budget as the government looks for an alternative way of raising revenue without a corporate tax hike. By Josh White August 23 2018
This content is from: United States Retailer omnichannel strategy and transfer pricing – a new and moving target Competition in the consumer goods sector has always been intense and once-traditional retailers are now using an omnichannel strategy in an attempt to keep up with consumer-packaged-goods companies and online supersto... By Contributed August 23 2018
This content is from: United States The risks of US tax incentives for automation The Tax Cuts and Jobs Act (TCJA) has created significant new tax incentives to invest in automation rather than hiring more people, but critics warn that major changes could be on the horizon. By Josh White August 22 2018
This content is from: United States US Tax Court told to justify its decision in the Medtronic case The US Internal Revenue Service (IRS) has another chance to win the decade-long court battle against Medtronic after the Eighth Circuit Court referred the case back to the US Tax Court for a deeper analysis. By Josh White August 17 2018
This content is from: United States US pass-through deductions set to free up investment The US has issued new proposals to regulate tax deductions on pass-through entities in an effort to level the playing field between corporations and partnerships. By Josh White August 16 2018
This content is from: United States Fight fire with fire: Evolving digital taxation laws require multinationals to innovate... From EU aggressive proposals to the Wayfair judgment to taxing ‘big data’, a global shift in digital taxation is underway. By Contributed August 14 2018
This content is from: United Kingdom UK corporate tax returns set to take a hit from Brexit The UK runs the risk of losing out on corporate tax revenue if Brexit means the loss of passporting rights and major banks decide to leave. This could become the impetus to raise taxes across the economy. By Josh White August 13 2018
This content is from: United Kingdom The Ardmore ruling: Between a rock and a difficult place It was perhaps unsurprising that in June the UK Court of Appeal ruled in favour of the UK tax authority (HMRC) in the Ardmore case. By Contributed August 07 2018
This content is from: Transfer Pricing Euromoney Legal Media Group Americas Rising Stars Awards – inaugural shortlist announced Euromoney Legal Media Group has announced the shortlist for its inaugural Americas Rising Stars Awards. By Anjana Haines August 03 2018
