Direct Tax

Archive: Direct Tax

This content is from: United Kingdom

Companies bemoan benchmarking focus

Companies are increasingly frustrated by the benchmarking process, questioning whether they are useful at all after finding that even the most carefully constructed benchmark studies can be challenged by tax authorities.
By Joseph Stanley-Smith
April 30 2019
This content is from: Direct Tax

Tax heads: The tax system is fine, it’s the day-to-day reality that’s the problem

Tax heads expressed their frustrations with how negotiations with tax authorities often end up in negotiated settlements, and their scepticism that these same tax authorities will agree with each other on global refor...
By Alexander Hartley
April 30 2019
This content is from: Europe

Euromoney LMG Europe Women in Business Law Awards 2019 – shortlist announced

The shortlist for the ninth annual Euromoney Legal Media Group Europe Women in Business Law Awards has been announced. For the 2019 nominees, please see below.
By Anjana Haines
April 25 2019
This content is from: United States

Do tech companies hold the solution to taxing the digital economy?

The digital revolution has transformed business models, entire economies and the lives of people around the globe. It has also tested the concept of traditional corporate tax rules, designed largely in the first half ...
By Contributed
April 24 2019
This content is from: Sponsored

Brazil’s new political establishment cracks down on tax incentives

Alessandra Gomensoro and Ricardo Cosentino of Mattos Filho discuss the new tax challenges affecting Brazil
By Alessandra Gomensoro

& Mattos Filho

& Ricardo Cosentino
April 23 2019
This content is from: United States

Blackstone restructures as corporation after TCJA

Following US tax reform, Blackstone has decided to give up its complex partnership structure to reduce its tax compliance burden and make its stock more attractive to investors. However, it will likely cost the compan...
By Josh White
April 18 2019
This content is from: European Union

Tax liabilities to fluctuate under alternative rates after Libor is phased out

Tax professionals are concerned about a rising tax burden from adjusting profit and loss (P&L) statements after regulators axe the London inter-bank offered rate (Libor), mainly from trying to re-negotiate legacy inte...
By Danish Mehboob
April 17 2019
This content is from: Singapore

Singapore’s consistent, agile support for innovation and IP in a digital age

Singapore has been agile in refining its support for companies investing in the acquisition, development, enhancement and exploitation of intellectual property rights, which is the key to innovation in the digitalised...
By Contributed
April 16 2019
This content is from: United States

US loophole allows tax-efficient trading via ETFs

A loophole left open by the US government following tax reform means exchange-traded fund (ETF) investors can make tax savings through so-called ‘heartbeats’ trading with the help of investment banks and large trading...
By Josh White
April 15 2019
This content is from: United States

ERP systems preferred over tax engines to determine tax payments

Tax directors explain why they prefer ERP system customisations over tax engines to help them automatically determine their tax liabilities despite both options having their fair share of problems.
By Danish Mehboob
April 15 2019
This content is from: United States

Uber admits fear of new tax liabilities in IPO filing

In its prospectus to potential investors, Uber has expressed fears of becoming subject to much higher indirect and payroll taxes if governments decide it is a transportation company.
By Alexander Hartley
April 12 2019
This content is from: Austria

Companies struggle with tax planning cost of Brexit despite another delay

The UK and EU have announced a six-month delay to Brexit – but companies and their tax departments are facing huge financial and opportunity costs nonetheless.
By Joseph Stanley-Smith
April 12 2019
This content is from: Latin America and Caribbean

Euromoney LMG Americas Women in Business Law Awards 2019 – shortlist announced

The shortlist for the eighth annual Euromoney Legal Media Group Americas Women in Business Law Awards has been announced. For the 2019 nominees, please see below.
By Anjana Haines
April 12 2019
This content is from: United States

Investors want a global standard for MNE tax disclosures

Investors are using multinational companies’ tax disclosures, such as country-by-country reports, to inform their investment decisions – and want consistent disclosure formats to make comparisons easier.
By Danish Mehboob
April 10 2019
This content is from: United States

ITR Americas Tax Awards 2019: Submit now

International Tax Review is now accepting submissions for the 2019 Americas Tax Awards.
By Anjana Haines
April 10 2019
This content is from: United States

GRI’s tax initiative threatens to overtake CbCR on tax transparency

Tax directors are backing an independent standard-setting body, the Global Reporting Initiative (GRI), to introduce a worldwide standard to tax reporting and public disclosures, but many worry that the standard will c...
By Danish Mehboob
April 05 2019
This content is from: United States

Media companies support digital taxation proposals

Media-related businesses are united in their desire to ‘level the playing field’ on taxing traditional and digital companies, but they do not all agree on the best way forward.
By Joseph Stanley-Smith
April 05 2019
This content is from: United States

Platforms to OECD participants: Please don’t pick on us

In responses to the OECD’s digital taxation consultation, online platform providers including Uber and Spotify expressed fear of being singled out and subjected to stiffer treatment than conventional businesses.
By Alexander Hartley
April 04 2019
This content is from: United States

Tax Disputes Summit: Meet the speakers

Tax leaders from Acer, H&M, Swiss Re, the Portuguese Centre for Administrative Arbitration, the Finnish and Danish tax authorities, White & Case and William Fry speak to International Tax Review about trends, predicti...
By Anjana Haines
April 03 2019
This content is from: Global

The world’s best tax transactional firms 2019

International Tax Review presents key trends and developments in the tax transactional market and ranks the best firms to help companies navigate the post-BEPS environment that poses challenges in restructuring and me...
By Alexander Hartley

& Anjana Haines

& Danish Mehboob

& Joseph Stanley-Smith
April 03 2019
This content is from: Global

Survey: Untangling CFC rules and regimes

Companies have to navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country’s rules risk unexpect...
By Danish Mehboob
April 01 2019

Instant access to all of our content. Membership Options | One Week Trial