Direct Tax

Archive: Direct Tax

This content is from: Global

Taxpayers scrutinise substance following wider anti-abuse rules

Taxpayers are making sure they have the “right substance” after the EU anti-hybrid mismatch rules took effect on January 1 2020 to target complex structures.
By Danish Mehboob
January 31 2020
This content is from: Global

Countries say GloBE policy design needs more work

Some countries are pushing for improvements in the policy design of the global anti-base erosion (GloBE) proposal under pillar two and do not agree with the minimum tax measures, the OECD said in a statement today.
By Mattias Cruz Cano
January 31 2020
This content is from: Sponsored

Indonesia: January 2020 tax round-up

Dewa Nugraha and Dwipa Abimanyu Dewantara of GNV Consulting Services summarise tax-related developments from January 2020 in Indonesia.
By Dwipa Abimanyu Dewantara

& GNV Consulting

& I Dewa Made Agung Nugraha
January 31 2020
This content is from: Sponsored

China: Tax legislation progress and a new foreign investment law

Lewis Lu of KPMG summarises the two most important tax developments in China at the turn of the decade, as the economy continues to open to inbound and outbound investment.
By KPMG China

& Lewis Lu
January 30 2020
This content is from: Sponsored

US Outbound: CSA netting for BEAT should still work despite Treasury’s reticence

Mark Martin and Thomas Bettge of KPMG US explain what the final BEAT regulations had in store for the much-discussed netting provisions.
By KPMG US

& Mark Martin

& Thomas Bettge
January 29 2020
This content is from: India

Webinar: A first glance at India’s 2020 budget

ITR is pleased to announce that it will be hosting a live webinar on Saturday, February 1 to analyse the implications of the tax proposals in India’s 2020 budget.
By Akhilesh Ranjan

& Dhruva Advisors

& Dinesh Kanabar

& Prin Shasiharan
January 27 2020
This content is from: Global

Taxpayers expect slower growth under the OECD’s pillar two

Taxpayers expect business expansion to slow from a mismatch between pillar two and controlled foreign corporation (CFC) rules as the OECD continues its rewrite of tax rules into January.
By Danish Mehboob
January 27 2020
This content is from: United Kingdom

IR35: Preparing for the UK’s off-payroll anti-tax avoidance rules by April 2020

Tax departments need to work closely with their HR teams to ensure compliance with the UK’s IR35 rules. Mala Kapacee, director of London Tax Network, explains how companies should get ready for the amendments to the a...
By Mala Kapacee
January 27 2020
This content is from: Global

OECD’s digital tax plan will be a ‘menu’ of options for nations

A new international standard on how to tax the digital economy will leave taxpayers and their advisors battling more asymmetrical tax laws around the world, according to lawyers speaking at a conference.
By Anjana Haines
January 22 2020
This content is from: Sponsored

Italy: Italian entry tax in merger operations

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the latest clarifications on entry tax associated with mergers by incorporation in Italy.
By Barbara Scampuddu

& Gian Luca Nieddu

& Hager & Partners
January 22 2020
This content is from: Sponsored

Australia: Tax round-up

Jock McCormack of DLA Piper summarises tax-related developments which rounded off 2019 in Australia.
By DLA Piper Australia

& Jock McCormack
January 21 2020
This content is from: Sponsored

Greater flexibility for financing and structuring foreign investment in China

Lewis Lu of KPMG explores the impact of new rules on equity investment in China.
By KPMG China

& Lewis Lu
January 21 2020
This content is from: Sponsored

US Inbound: Understanding the new BEAT regulations

Jim Fuller and David Forst of Fenwick & West explain the most significant provisions from the new regulations on base erosion and anti-abuse tax.
By David Forst

& Fenwick & West

& Jim Fuller
January 21 2020
This content is from: United Kingdom

The UK may limit DAC6 disclosures after Brexit

Advisors have told ITR that the EU mandatory disclosure regime (DAC6) was “poorly scoped” and may be revised or even phased out in the UK following Brexit.
By Danish Mehboob
January 20 2020
This content is from: Global

Forced SAP upgrade is big on tax transformation agenda

Migrating to S/4 HANA is necessary to avoid higher costs as SAP phases out its support for older enterprise resource planning software (ERPs). Tax professionals call it a “golden opportunity” to adjust reporting proce...
By Danish Mehboob
January 17 2020
This content is from: Switzerland

Tax nationalism goes to the World Economic Forum

After months of tensions, French and US officials are set to meet face-to-face at the World Economic Forum (WEF) next week to try and end the row over international taxing rights.
By Josh White
January 16 2020
This content is from: Global

Survey: Diversity and inclusion in the tax sector

Take our quick survey to share your views on whether the tax sector is diverse and if businesses are making good progress on eliminating negative discrimination.
By Anjana Haines
January 15 2020
This content is from: Direct Tax

Americas tax landscape can rewrite trade in 2020

Taxpayers across the Americas tell ITR that they are most concerned about trade issues over the coming year because of political shifts, digital service taxes (DSTs), and tax reforms forcing them to review their group...
By Danish Mehboob
January 13 2020
This content is from: Ireland

US companies move on from double Irish

As the double Irish structure comes to an end, US multinational companies like Google, Facebook and Apple have found alternatives to such aggressive tax planning.
By Josh White
January 09 2020
This content is from: European Union

EMEA tax landscape will be rife with change in 2020

In the year ahead, Europe, Middle East and Africa’s (EMEA) tax landscape will focus on the OECD’s pillar one work, reporting requirements, new taxes and re-assessment of the tax implications of foreign investment.
By Mattias Cruz Cano
January 08 2020
This content is from: Sponsored

Indonesia: Tax round-up

Endy Arya Yoga and Fabian Abi Cakra of GNV Consulting Services summarise tax-related developments which rounded off 2019 in Indonesia.
By Endy Arya Yoga

& Fabian Abi Cakra

& GNV Consulting
January 07 2020
This content is from: Direct Tax

Austria and Ireland may face EU challenge over ATAD

Businesses in Austria and Ireland enter 2020 with uncertainty on corporate borrowing because both countries will likely miss the January 27 deadline to introduce interest limitation rules.
By Danish Mehboob
January 06 2020
This content is from: Sponsored

New Zealand: Proposed changes to foreign investment consent rules to include tax measures

Brendan Brown and Alex Ladyman of Russell McVeagh assess the impact of the tax measures likely to feature in the Government's proposed changes to the Overseas Investment Act.
By Alex Ladyman

& Brendan Brown

& Russell McVeagh
January 06 2020
This content is from: Transfer Pricing

APAC tax heads: Scrutiny of tax arrangements to rise in 2020

Tax executives across the Asia-Pacific region expect the main focus in 2020 to be on the OECD’s unified approach on taxing the digital economy, the significance of transfer pricing (TP), and strengthening internal tax...
By Mattias Cruz Cano
January 02 2020

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