Direct Tax

Archive: Direct Tax

This content is from: United States

UK’s safe harbour in proposed DST offers little comfort to taxpayers

A tax director at a FTSE 100 company has said they are puzzled over how the safe harbour in the UK’s proposed digital services tax (DST) will exempt lossmaking companies.
By Josh White
October 31 2018
This content is from: Brazil

Brazil: Tax authorities say French not-for-profit organisations subject to tax

Brazilian tax authorities have said that no relief should be granted for withholding tax on payment to foreign not-for-profit organisations under the Brazil-France double tax agreement (DTA).
By Fernando Giacobbo

& Mark Conomy

& PwC Brazil
October 31 2018
This content is from: European Union

UK budget: Digital services tax set for 2020

Chancellor Philip Hammond has committed the UK to a digital services tax (DST) in the absence of an OECD agreement, turning the rhetoric about an ‘Amazon tax’ into reality.
By Josh White
October 29 2018
This content is from: United States

Market insight: Merging two tax departments

Bryan Cave Leighton Paisner’s Global Head of Tax Elizabeth Bradley and US Tax Partner Philip Wright tell International Tax Review about how they merged the two old firms’ tax teams strategically by finding a compatibl...
By Joe Stanley-Smith
October 25 2018
This content is from: Global

Survey: Do you know the best tax transactional and tax advisory firms?

Companies can vote now for the best tax firms for transactional and advisory services. We only take answers from clients because they alone can determine the true value of the advice they have received from a firm.
By Anjana Haines
October 23 2018
This content is from: European Union

‘Nothing is off the table’ in UK budget

Brexit negotiations will likely take precedence over all other factors when UK Chancellor Philip Hammond presents his autumn budget, a tax director at a major energy company told ITR, but the situation is very open-en...
By Josh White
October 22 2018
This content is from: United States

The tax competition debate part three: What would a regulatory framework look like?

Richard Murphy and Arthur Laffer exchange views on whether regulating tax competition could work, and how it would affect countries.
By Joe Stanley-Smith
October 18 2018
This content is from: France

The tax competition debate part two: Is it possible to regulate?

Arthur Laffer and Richard Murphy debate whether it is possible – or desirable – to regulate tax competition between different jurisdictions.
By Joe Stanley-Smith
October 17 2018
This content is from: Austria

Last chance to enter ITR European Tax Awards 2019

Companies, firms and individuals can now enter for the International Tax Review European Tax Awards 2019.
By Anjana Haines
October 17 2018
This content is from: United States

The tax competition debate part one: Is it harmful?

Tax justice campaigner Richard Murphy and renowned economist Arthur Laffer go head to head to debate one of the defining tax issues of the post-financial crisis world: tax competition.
By Joe Stanley-Smith
October 16 2018
This content is from: Sponsored

Mexico special economic zones offer real investment incentives

Mexico has established seven special economic zones (SEZs) via special decrees and regulations with several more to come. Raúl Morales Medrano, partner at Chevez Ruiz Zamarripa, discusses the main benefits for taxpaye...
By Chevez Ruiz Zamarripa

& Raúl Morales Medrano
October 15 2018
This content is from: European Union

Why Grant Thornton and BDO want audit reform

Grant Thornton and BDO have come out in favour of reforming the UK’s auditing market, but the wider industry is divided over the best solution. Josh White investigates.
By Josh White
October 15 2018
This content is from: United States

Market insight: EY’s takeover of Riverview Law

EY has turned heads with its acquisition of legal technology firm Riverview Law, and says it will “aggressively” recruit to expand its legal managed services offering. Is this a ground-breaking development, or part of...
By Joe Stanley-Smith
October 15 2018
This content is from: Sponsored

US Outbound: New updates to CAP focus on transfer pricing issue resolution

On August 27 2018, the Internal Revenue Service (IRS) announced changes to the compliance assurance process (CAP) for future years. CAP is an IRS programme that allows select taxpayers to participate in advance resolu...
By KPMG US

& Mark Martin

& Thomas Bettge
October 15 2018
This content is from: Argentina

Brazil: Amendments to protocol to Brazil and Argentina tax treaty enacted

On 28 August 2018, Decree 9.482 was published, enacting amendments to the protocol to the convention between Brazil and Argentina.
By Fernando Giacobbo

& PwC Brazil
October 15 2018
This content is from: United States

Wayfair and the Dunkin’ Donuts philosophy

Joe Stanley-Smith sits down with Walter Hellerstein, the leading US academic on state and local taxation, to talk about Wayfair chaos, the US and EU’s shared indirect tax maladies and why so much intellectual effort i...
By Joe Stanley-Smith
October 15 2018
This content is from: Sponsored

Egypt: Central Bank of Egypt defends bank accounts secrecy

The head of Egypt's tax authority (ETA) Emad Sami said on August 26 2018 that an amendment to the Income Tax Act had been drafted to allow the finance minister to access corporate bank accounts to help combat tax evas...
By Ali Najm

& Eurofast Egypt
October 15 2018
This content is from: Sponsored

Hong Kong: Recent accounting changes in Hong Kong
By Curtis Ng

& KPMG Hong Kong

& Lewis Lu
October 15 2018
This content is from: United States

Americas Tax Awards 2018

International Tax Review honoured the best firms across the Americas at a ceremony in New York on September 13 2018.
By Anjana Haines
October 15 2018
This content is from: United States

US tax reform 2.0 advances at frantic pace

The House Ways & Means Committee has embarked on an ambitious plan to rush a trio of tax bills through Congress.
By Josh White
October 15 2018
This content is from: Sponsored

China: Tax support for innovation and new regulatory framework for e-commerce

At an executive meeting of China's State Council on July 23 2018, Premier Li Keqiang announced that the country would expand the scope of the 75% corporate income tax (CIT) super deduction for eligible research and de...
By Khoonming Ho

& KPMG China

& Lewis Lu
October 15 2018
This content is from: Sponsored

European Union: Outgoing Juncker commission’s plans for tax until November 2019
By Bob van der Made

& PwC
October 15 2018
This content is from: Sponsored

New Zealand: New Zealand issues draft guidance on BEPS-related reforms

In June 2018, reforms intended to address BEPS became law in New Zealand with the enactment of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (BEPS Act).
By Matt Woolley

& Russell McVeagh
October 15 2018
This content is from: Australia

The ITR Asia Tax Awards 2019: Enter now

Companies, firms and individuals working in jurisdictions across the Asia Pacific region can enter now to compete for the Asia Tax Awards 2019.
By Anjana Haines
October 14 2018
This content is from: Direct Tax

Tax competition is stabilising, says Saint-Amans

Pascal Saint-Amans, director of the Centre for Tax Policy and Administration at the OECD, says that headline corporate tax rates are stabilising following US tax reform – with some exceptions.
By Joe Stanley-Smith
October 11 2018
This content is from: United States

US has to engage in global digital tax debate

Failing to participate in the global digital tax debate would be a mistake the US would regret, say a senior tax executive and former Microsoft tax counsel.
By Anjana Haines
October 05 2018
This content is from: United States

Not all US companies need to repatriate cash, says tax director

Jim Ditkoff, senior tax adviser at Danaher Corporation, told International Tax Review that multinationals don’t need their offshore cash to build factories in the US.
By Josh White
October 03 2018
This content is from: Austria

CCCTB proposals still stuck as ministers fail to agree on framework

The European Union’s Common Consolidated Corporate Tax Base (CCCTB) plan is unlikely to happen, according to some MEPs speaking to International Tax Review.
By Michael Scaturro
October 03 2018
This content is from: European Union

Businesses fear the worst from the EU’s digital tax plans

Dutch Labour MEP Paul Tang has declared that the corporate tax system needs an overhaul amid proposals for a digital tax, but some businesses oppose his vision and expect nothing to change.
By Josh White
October 02 2018

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