Direct Tax

Archive: Direct Tax

This content is from: European Union

Authorities and taxpayers say ‘rulings have got a bad rep’

As a result of a more disclosure-focused tax environment under rules such as the EU mandatory disclosures and country-by-country reporting, tax directors are shying away from tax rulings and looking for new ways to ac...
By Danish Mehboob
June 28 2019
This content is from: Direct Tax

Few expect digital tax breakthrough by 2020

Tax experts have told ITR that they do not expect the OECD to achieve consensus on new tax rules by 2020, or maybe ever.
By Alexander Hartley
June 28 2019
This content is from: United States

‘The hunt is on’ to find aggressive structures that work

While most companies are moving away from aggressive tax planning, some in-house tax directors say they are still looking for new structures to reduce their effective tax rate (ETR).
By Danish Mehboob
June 17 2019
This content is from: United States

Tax professionals: it is time to change the global corporate tax rules

Tax chiefs have used International Tax Review’s survey on the taxation of the digital economy to say that international corporate tax rules are not working – but are divided on what should replace them.
By Alexander Hartley
June 14 2019
This content is from: Europe

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

The best women lawyers from across the continent gathered at The Savoy in London last night to celebrate Euromoney Legal Media Group's ninth annual Europe Women in Business Law Awards.
By Anjana Haines
June 13 2019
This content is from: Sponsored

Portugal’s stamp duty implications on the liquidation of trusts

The distribution of assets due to a foreign trust liquidation is in principle liable to stamp duty in Portugal. Does such taxation occur in all cases? Diogo Ortigão Ramos and Marta Duarte Silva of Cuatrecasas Portugal...
By Cuatrecasas

& Diogo Ortigão Ramos

& Marta Duarte Silva
June 12 2019
This content is from: Sponsored

Greece reduces VAT on pharmaceutical rebates

After a long-standing debate, Greece's tax authority has reduced the VAT threshold for pharmaceutical rebates. EY Greece's Nikoletta Merkouri discusses the impact for pharmaceutical companies.
By EY in Greece

& Nikoletta Merkouri
June 11 2019
This content is from: Luxembourg

Luxembourg’s intellectual property box regime: One year later

Luxembourg’s new and old IP regimes co-exist while the country gradually aligns itself with international tax standards. Taxpayers should not the criteria for the new intellectual property (IP) box regime.
By Christophe De Sutter

& Deloitte Luxembourg
June 06 2019
This content is from: Direct Tax

J5 cyber tax crime unit investigating global financial institution

Data scientists and criminal investigators from the Joint Chiefs of Global Tax Enforcement initiative, or the J5, are involved in more than 50 investigations concerning sophisticated international enablers of tax evas...
By Anjana Haines
June 05 2019
This content is from: United States

Tax modelling failing to determine global tax risks effectively

Tax chiefs at Repsol and Baker Hughes said modelling the tax risks across their CFC networks has increased in importance since the BEPS measures were finalised, but a lack of trust in the results and rising compliance...
By Danish Mehboob
June 03 2019

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