This content is from: Direct Tax Tax heads: Here’s how to influence the OECD’s digital tax rules As countries consider the OECD’s digital tax proposals, tax heads shared their experiences of trying to get their voices heard. By Alexander Hartley August 29 2019
This content is from: Sponsored Colombia reshapes its thin capitalisation rules Luis Orlando Sánchez of EY assesses the new thin capitalisation rules in Colombia. By EY Central America and Colombia August 29 2019
This content is from: Sponsored Malta ushers in fiscal unity regime Malta’s May 2019 tax amendment streamlines the treatment of corporate structures and offers a boon to intra-group transactions. Donald Vella and Kirsten Cassar of Camilleri Preziosi explain the changes. By Camilleri Preziosi & Donald Vella & Kirsten Debono Huskinson August 29 2019
This content is from: Direct Tax How can companies prepare for real-time reporting trends? As the trend for real-time reporting grows, how can companies prepare for the tax authorities knowing more about their tax affairs than they do themselves? Giles Parsons shares his views. By Contributor August 29 2019
This content is from: United Kingdom IR35 rules could disrupt Uber and Deliveroo’s UK operations Companies relying on the gig economy workforce, including Uber and Deliveroo, are reviewing the commercial impact in the UK after April 2020 when they will have to treat contractors as employees and pay employment taxes. By Danish Mehboob August 29 2019
This content is from: Direct Tax Investors disappointed by former Yahoo! company’s tax strategy Altaba, a former Yahoo! entity, will begin liquidating its assets in the coming months, but corporate investors say the liquidation is not the most tax efficient option, nor what they were expecting. By Danish Mehboob August 29 2019
This content is from: Sponsored EU: Full tax harmonisation under the new Von der Leyen Commission? Bob van der Made of PwC assesses the current level of tax harmonisation across EU member states, and evaluates whether there would be further harmonisation under a new EU Commission. By Bob van der Made & PwC August 29 2019
This content is from: Sponsored Malta: Commissioner publishes first ever guideline on remittance basis of taxation Rosanne Bonnici of Fenech & Fenech analyses the first Maltese guideline on the remittance basis of taxation, assessing both its advantages and disadvantages. By Fenech & Fenech Advocates & Rosanne Bonnici August 29 2019
This content is from: Sponsored Chile: Tax bill proposes changing rules on reduced withholding tax Ignacio Nuñez and Astrid Schudeck of PwC Chile analyse Chile’s proposed new rules on reduced withholding tax, including the necessary criteria for an entity to qualify as a foreign financial institution. By PwC Chile August 29 2019
This content is from: Sponsored Unpicking India’s budget Dinesh Kanabar and Rishi Kapadia of Dhruva Advisors take a close look at India’s 2019-20 budget and the Finance Bill 2019, which together promise broad-reaching reforms to the tax regime. By Dhruva Advisors & Dinesh Kanabar & Rishi Kapadia August 29 2019
This content is from: Sponsored Switzerland: The Swiss Federal Council begins Swiss withholding tax reform André Kuhn and Robin King of Deloitte evaluate the Swiss Federal Council’s proposed reforms to the Swiss withholding tax system. By Deloitte Switzerland & Robin King August 29 2019
This content is from: Direct Tax Disclosures show whistleblowing standards benefit tax departments Data from internal corporate disclosures show that internal procedures and systems for whistleblowing are improving corporate governance and inter-departmental trust within companies, but tax heads are hesitant about ... By Danish Mehboob August 29 2019
This content is from: Sponsored Portugal implements EU’s tax dispute resolution directive Pedro Vidal Matos of Cuatrecasas reviews the EU Directive on Tax Dispute Resolution Mechanisms. Though far from perfect, it will enhance taxpayer protection and strengthen the EU’s double tax treaty network. By Cuatrecasas & Pedro Vidal Matos August 29 2019
This content is from: Global Digital tax: The loose thread unravels The BEPS process has been a little like mending an old pair of trousers. You can spend a lot of time and effort renovating the same pair to keep them in a wearable condition. However, the digital tax debate is now pul... By Alexander Hartley August 29 2019
This content is from: Sponsored Netherlands: Analysing important tax developments in the Netherlands Roderik Bouwman & Gabriël van Gelder of DLA Piper assess recent developments in Dutch tax law, including the legislative proposal concerning ATAD 2, a letter from the state secretary of finance on recent ECJ judgments... By DLA Piper Netherlands & Gabriël van Gelder August 29 2019
This content is from: Sponsored Poland: Poland introduces substance test for payments to recipients abroad Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must be fulfilled in orde... By MDDP & Monika M Dziedzic August 29 2019
This content is from: Sponsored Australia: Australian Taxation Office publishes important guidance on cross-border tax ... Kenny Mui of DLA Piper Australia analyses guidance published by the Australian Taxation Office on important Australian international tax measures that affect foreign investments in Australian structures and other cros... By DLA Piper Australia August 29 2019
This content is from: Direct Tax US companies gain benefits under tailored carbon taxes Multinational companies, including ExxonMobil and Microsoft, are supporting a corporate-friendly US carbon tax with trade-offs where they pay more tax in exchange for tax certainty, including protection from emission ... By Danish Mehboob August 28 2019
This content is from: India Indian tax heads frustrated by slow tax reform with no timeline Tax heads at India’s largest companies are disappointed about the long wait for tax reform, especially the move to a 25% corporate tax rate, as the country tries to balance its tax base and stimulate its economy. By Danish Mehboob August 22 2019
This content is from: Europe Meet ITR at the IFA 2019 Congress ITR and World Tax representatives will be at the IFA 2019 Congress from September 8 to September 12, where you can meet the team at booth #16. By Josh White August 22 2019
This content is from: United Kingdom Expanding UK property tax rules could stifle property investment Property companies and funds may face lower returns on investments in UK property owing to expanding tax rules that may discourage investment because of a rise in tax liability. By Danish Mehboob August 21 2019
This content is from: United Kingdom Tax crackdown on cryptocurrencies open audit and dispute risks Taxpayers in the cryptocurrency space worry about audits and possible disputes under limited compliance guidelines as tax authorities rush to reinforce rules and collect back taxes on cryptocurrencies. By Danish Mehboob August 19 2019
This content is from: United Kingdom What to expect at the IFA 2019 Congress International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds. By Josh White August 09 2019
This content is from: Direct Tax Blockchain could create tax certainty in transactional taxes In-house blockchain experts and consultants say companies and tax authorities can use distributed ledger technology to report and administer transactional taxes as real-time reporting increases. By Danish Mehboob August 05 2019
This content is from: Direct Tax Euromoney Legal Media Group Americas Rising Star Awards: Shortlist announced Euromoney Legal Media Group has announced the shortlist for its second annual Americas Rising Stars Awards. By Anjana Haines August 05 2019
