Direct Tax

Archive: Direct Tax

This content is from: United States

Tax encroaches on retail sector on multiple fronts

Heads of tax at retail companies say they are facing ever-more complex and outlandish claims for revenue from tax authorities around the world.
By Joe Stanley-Smith
September 28 2018
This content is from: Sponsored

Brave new (digital) world: What lies ahead for the tax department

Technology is having far-reaching implications on the tax profession, and this only looks set to continue as the digital age advances. Deloitte’s Kathy Scherer examines how these developments are unfolding.
September 27 2018
This content is from: Sponsored

Poland: Tax reforms target BEPS prevention and transfer pricing

The Polish government has recently been introducing measures to target base erosion and profit shifting, aggressive tax optimisation, indirect tax fraud and tax leakage. EY’s Aneta Błażejewska-Gaczyńska and Aneta Grzy...
September 27 2018
This content is from: Netherlands

Dutch 2019 tax plan safeguards revenue from headquartered businesses

The Dutch government is standing by its plans to abolish century-old dividend taxes and cut corporate tax in a bid to remain attractive to multinationals like Unilever, Shell and Panasonic.
By Anjana Haines
September 27 2018
This content is from: Angola

Portugal: The new gateway to Angola

Vieira de Almeida's Tiago Marreiros Moreir and João Riscado Rapoula explore the new double taxation agreement between Portugal and Angola and what it could mean for companies doing business in the respective countries.
By Riscado Rapoula

& Tiago Marreiros Moreira

& Vieira de Almeida
September 26 2018
This content is from: Direct Tax

Taxpayers struggle with post-BEPS uncertainty over IP

The BEPS definition of intangibles has thrown businesses in the pharmaceutical sector, among others, into uncertainty.
By Josh White
September 25 2018
This content is from: Portugal

SAF-T in Portugal, a decade of tax data standardisation

PwC’s Ricardo Lourenco looks at the challenges still being faced by companies implementing tax standardisation measures.
By ITR Correspondent
September 25 2018
This content is from: China

China: Looking ahead in challenging times

KPMG’s Khoonming Ho and Lewis Lu look at what the Year of the Pig is set to bring to the Chinese tax landscape.
By Khoonming Ho

& KPMG China

& Lewis Lu
September 24 2018
This content is from: Direct Tax

The OECD tackles financial transactions transfer pricing

Many have responded to the OECD’s draft paper on financial transactions and transfer pricing (FTTP), but agreement on applying the arm’s-length principle to financial transactions is lacking, an insider told Internati...
By Josh White
September 24 2018
This content is from: European Union

Politics driving dubious digital tax rules

Broad wording and a lack of guidance means businesses are struggling with the politically driven digital tax rules introduced by countries such as Italy, Israel and India that risk double taxation.
By Joe Stanley-Smith
September 20 2018
This content is from: European Union

Taxpayers wary of digital economy proposals

Taxpayers at the ITR Global Transfer Pricing Forum say they are worried about politically driven taxation of the digital economy – particularly the European Union’s proposed digital services tax (DST).
By Joe Stanley-Smith
September 20 2018
This content is from: Mexico

Common challenges faced by foreign pension funds investing in Mexico

Mexico grants income tax exemptions on certain types of investments made by foreign pension funds (FPFs) in the country.
By ITR Correspondent
September 20 2018
This content is from: European Union

Greece to cut corporate tax and VAT, says Prime Minister

Greek Prime Minister Alexis Tsipras has announced cuts to corporate tax and VAT in the coming years as the country emerges from years of enforced austerity. But many remain sceptical the cuts will actually happen.
By Joe Stanley-Smith
September 14 2018
This content is from: Chile

Chile plots major tax reform

Chilean President Sebastián Piñera has shared his plan to reform corporate tax in a bid to raise the gains of bringing cash back to the country. But does it go far enough?
By Josh White
September 14 2018
This content is from: Ireland

Full speed ahead: Roadmap for Irish corporation tax reform published

The Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.
By Joseph Duffy

& Matheson
September 13 2018
This content is from: United States

The impact of the new US base erosion and anti-abuse tax on the global cross-border ser...

As the service sector of the global economy continues to grow rapidly, technological advances have enabled businesses to provide services from almost any location in the world to almost any other location in the world.
By Contributed
September 13 2018
This content is from: United States

Mexico confirms that US may qualify as a preferential tax regime in light of the 2017 T...

It is common for OECD member countries to consider investments in tax havens and preferential tax regimes (PTR) as harmful practices that may enhance tax evasion.
By ITR Correspondent
September 11 2018
This content is from: European Union

EU criticised for digital tax plans and state aid aggression

IFA’s panel on EU developments was critical of the EU’s digital taxation package and state aid aggression.
By Ralph Cunningham
September 10 2018
This content is from: United States

US tax reform and BEPS boosting global M&A market

Many companies are abandoning their ‘wait-and-see’ approach to M&A activity as BEPS uncertainty clears and the US tax reform incentivises taxpayers to alter their tax structures, in-house tax directors and advisers ha...
By Joe Stanley-Smith
September 07 2018
This content is from: South Korea

IFA looks towards the final frontier

The International Fiscal Association (IFA) conference in Seoul has concluded and the organisation can start looking towards next year’s congress and the topic of space tax.
By Josh White
September 06 2018
This content is from: Sponsored

Cryptocurrencies: Unanswered questions from a Mexican tax perspective

Mexico’s tax system lacks clarity on the status of cryptocurrencies. Treating them as either property or currency each have their own specific implications, writes Omar Zuñiga, partner, and Eduardo Brandt, senior asso...
By Creel

& Eduardo Brandt

& Omar Zúñiga
September 06 2018
This content is from: European Union

No consensus spells double taxation for MNEs

Glenn Price, Vodafone’s head of international tax, speaks to ITR about the risks of double taxation in a world without a consensus on how to tax intra-group transactions.
By Josh White
September 06 2018
This content is from: United States

IFA hears talk of crisis in international tax

The annual OECD update at the IFA congress was going so well. Then, the chairman mentioned ‘crisis’.
By Ralph Cunningham
September 05 2018
This content is from: United States

IFA seminar considers supplementary nexus as possible solution to digital taxation

Sophie Chatel, head of the OECD’s tax treaties unit, Liz Chien, vice-president of global tax for Ripple Labs, and Conrad Turley, of KPMG, set out their arguments for the right way to tax digital businesses.
By Ralph Cunningham
September 04 2018
This content is from: Georgia

Tax incentives in Georgia for IT corporations

Georgia’s tax legislation offers a number of high value incentives for IT corporations operating in the country and offering IT services to foreign customers, writes Gela Barshovi, chief auditor of transfer pricing at...
By Contributed
September 03 2018

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