This content is from: Sponsored The evolution of tax liability insurance Dean Andrews of BMS Group summarises how the concept of tax liability insurance is evolving in a post-BEPS world to assist corporates ring-fence substance and transfer pricing risks on an on-going basis. By BMS Group & Dean Andrews September 30 2020
This content is from: Sponsored Section 163(j): A closer look at inbound financing developments in the US William Skinner and Mike Knobler of Fenwick & West discuss the practical implications for foreign-parented groups from the final §163(j) regulations. By Fenwick & West & Mike Knobler & William Skinner September 30 2020
This content is from: Sponsored Italy’s digital services tax still needs practical guidance Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the key features of Italy’s digital services tax, and consider the work to be done by tax authorities. By Barbara Scampuddu & Gian Luca Nieddu & Hager & Partners September 30 2020
This content is from: Sponsored Driving innovation through tax policy in Switzerland Manuel Angehrn and Loris Lipp of Deloitte discuss the tax benefits that Switzerland has introduced to maintain its reputation as a global leader in innovation. By Deloitte Switzerland & Loris Lipp & Manuel Angehrn September 30 2020
This content is from: Sponsored El ajuste de riesgo país: ¿Es necesaria su instrumentación? Jesús Aldrin Rojas y José Augusto Chamorro Gómez de QCG Transfer Pricing Practice comparten los resultados de un análisis comparativo que evaluó los rendimientos de compañías localizadas en países emergentes y países ... By Jesús Aldrin Rojas & José Augusto Chamorro Gómez & QCG Transfer Pricing Practice September 30 2020
This content is from: Sponsored A closer look at the nuances of country risk adjustments Jesús Aldrin Rojas and José Augusto Chamorro Gómez of QCG Transfer Pricing Practice discuss their findings from a comparative analysis that evaluated the returns of companies located in both emerging and developed eco... By Jesús Aldrin Rojas & José Augusto Chamorro Gómez & QCG Transfer Pricing Practice September 30 2020
This content is from: Sponsored Revelando la política tributaria de México ante la pandemia Rodrigo Covarrubias de Skatt compara la gestión de México del impacto fiscal del coronavirus con las respuestas internacionales. By Rodrigo Covarrubias & Skatt September 30 2020
This content is from: Sponsored Esquemas reportables: Nuevo reto para las empresas en México Carlos Naime, Silvana García y Marlene Guillén de Chevez Ruiz Zamarripa exponen como tanto los asesores fiscales como los contribuyentes deben adaptarse al nuevo régimen obligatorio de esquemas reportables en México. By Carlos Enrique Naime Haddad & Chevez Ruiz Zamarripa & Marlene Guillén & Silvana García Pedrayes September 30 2020
This content is from: Sponsored Reportable schemes: A novel challenge for companies in Mexico Carlos Naime, Silvana García and Marlene Guillén of Chevez Ruiz Zamarripa explain how Mexican tax advisers and taxpayers can adapt to reflect the mandatory disclosure of tax planning arrangements. By Carlos Enrique Naime Haddad & Chevez Ruiz Zamarripa & Marlene Guillén & Silvana García Pedrayes September 30 2020
This content is from: Sponsored Turning the tax tables – ITR’s Mexico Special Focus launched As Mexico travels through a period of tax reform, ITR has partnered with leading advisors to give you the key takeaways for the upcoming year and decade ahead. By Prin Shasiharan September 30 2020
This content is from: Sponsored Unveiling Mexico’s tax policy in the face of the pandemic Rodrigo Covarrubias of Skatt compares Mexico’s management of the tax impact of the coronavirus to international responses. By Rodrigo Covarrubias & Skatt September 30 2020
This content is from: European Union Businesses need to engage more with EU leaders, says policy advisor Companies need to engage more with the EU over its digital tax plans, according to one EU policy advisor speaking at ITR’s Digital Economy Summit. By Josh White September 30 2020
This content is from: Sponsored Singapore: Looking at the tax framework for the variable capital company structure Sivakumar Saravan and Liew Kin Meng of Crowe Singapore analyse the tax implications of the country’s unique, new corporate entity structure. By Crowe Singapore & Liew Kin Meng & Sivakumar Saravan September 29 2020
This content is from: Transfer Pricing Serious problems emerging from OECD digital tax solution, say taxpayers The risks of the OECD’s solution on how to tax the digital economy falling short are growing and tax professionals are warning that the consequences will leave long-term scars. By Josh White September 29 2020
This content is from: Sponsored Evaluating Norway’s financial support programme for impacted businesses Wensing Li and Heidi Skovdahl of Deloitte explain how businesses have responded to the Norwegian government’s financial support programme to mitigate the economic disruption of COVID-19. By Deloitte Norway & Heidi Kolstad Skovdahl & Wensing Li September 29 2020
This content is from: United Kingdom Nimesh Shah: My journey to becoming CEO at Blick Rothenberg Nimesh Shah, CEO at Blick Rothenberg, describes his journey from being classed as ‘different’ to working towards a senior position at a UK accounting, tax and advisory practice. By Nimesh Shah September 29 2020
This content is from: Sponsored Faceless assessments: A paradigm shift in interacting with Indian revenue authorities Sandeep Bhalla and Ashish Agrawal of Dhruva Advisors discuss the contours of the faceless assessment scheme, its implications, and how engaging with the Indian revenue authorities will never be the same again. By Ashish Agrawal & Dhruva Advisors & Sandeep Bhalla September 29 2020
This content is from: Sponsored A look at China’s COVID-19 guidance on permanent establishment and tax residence Lewis Lu of KPMG China explains how the State Taxation Administration has moved to respond to queries on ‘home office working’ for foreigners. By KPMG China & Lewis Lu September 28 2020
This content is from: Sponsored Indonesia sets regulations to support virtual tax environment Ahdianto and Julius Wahyu of GNV Consulting highlight the key tax-related developments from August and September 2020 in Indonesia. By Ahdianto Ah & GNV Consulting & Julius Wahyu Daryono September 28 2020
This content is from: Sponsored Netherlands: Proposed Dutch conditional exit tax: EU-proof or not? Jian-Cheng Ku and Tim Mulder of DLA Piper consider the practical implications of introducing a conditional exit tax to the dividend tax act in the Netherlands. By DLA Piper Netherlands & Jian-Cheng Ku & Tim Mulder September 28 2020
This content is from: Global Relying on ‘limited, reactive’ tax transformations in a multiple ERP environment As tax departments receive more attention amid the pandemic, tax directors are reviewing cases for transformations. Many are focusing on fixing data quality issues with other departments, and improving access across s... By Danish Mehboob September 28 2020
This content is from: Global World Tax 2021 is live: A guide to the world's leading tax firms World Tax is proud to announce the 2021 edition of the comprehensive guide to the world’s leading tax firms. By Jon Moore September 28 2020
This content is from: Russia Range of options open to MNEs as Russia amends DTAs Multinational enterprises (MNEs) can choose from a range of options to protect their businesses as Russia pursues amendments to its agreements on the avoidance of double taxation (DTAs) with treaty partners. By Alice Jones September 28 2020
This content is from: Sponsored A look at tax developments in Angola: Considerations for foreign investors Joana Lobato Heitor and Ana Raquel Costa of Vieira de Almeida outline how the Angolan tax world has changed in 2020 and consider its impact on foreign investors. By Ana Raquel Costa & Joana Lobato Heitor & Vieira de Almeida September 28 2020
This content is from: Sponsored Greece revisits statute of limitations rules Constantina Nicolaou of EY in Greece explains how recent case law and legislative developments have paved the way towards better implementation of statute of limitations rules. By Constantina Nicolaou & EY in Greece September 28 2020
This content is from: Global This week in tax: EU appeals Apple state aid case This week the European Commission confirmed it will appeal the Apple state aid case, while new OECD pillar one and pillar two blueprints were leaked ahead of the October meetings. By Anjana Haines September 25 2020
This content is from: China Webinar: Regional value chain re-imagination ITR and KPMG China will host a webinar on October 21 to discuss how multinationals could improve operational and tax efficiency via value chain re-imagination. By KPMG China & Patrick Lu & Prin Shasiharan September 25 2020
This content is from: Sponsored NZ Labour Party promises digital services tax if international consensus not reached Brendan Brown and Mitchell Fraser of Russell McVeagh consider the role of tax in political parties' manifestos prior to New Zealand’s October 2020 general election, with a particular focus on a possible digital servic... By Brendan Brown & Mitchell Fraser & Russell McVeagh September 24 2020
This content is from: Sponsored Australian regulators consider the application of legal professional privilege Paul McNab of DLA Piper presents the tax highlights from September 2020 in Australia, which includes clarifications to the hybrid mismatch rules and wider discussion on legal professional privilege. By DLA Piper Australia & Paul McNab September 24 2020
This content is from: Sponsored Economía digital – Proyecto de ley de Reforma presentado al Congreso Rodrigo Covarrubias of Skatt outlines the key elements of the latest bill presented to Congress on reforming the digital economy, and considers the effectiveness of the provisions (in Spanish). By Rodrigo Covarrubias & Skatt September 24 2020
This content is from: Global Americas Tax Awards 2020: The winners The winners of the ITR Americas Tax Awards have been announced through a webinar presentation. By Prin Shasiharan September 24 2020
This content is from: Asia Pacific Confusion and concern mounts in Asia over DST double taxation risks Some countries across Asia are levying digital services taxes (DSTs) in the form of both direct taxes and indirect taxes, which is creating confusion and greater risks of double taxation and compliance pitfalls. By Alice Jones September 24 2020
This content is from: Sponsored The Brazilian tax authorities interpret non-defined terms within a tax treaty Mark Conomy of PwC Brazil explores the implications of a ruling concerning the double tax treaty between Brazil and France. By Mark Conomy & PwC Brazil September 22 2020
This content is from: Sponsored Taxing the digital economy in Indonesia Ichwan Sukardi and Sophia She Jiaqian of RSM Indonesia assess how the country has reacted to the growing digitalisation of its economy and outline the international challenges that lay ahead. By Ichwan Sukardi & RSM Indonesia & Sophia She Jiaqian September 22 2020
This content is from: Sponsored How to resolve tax disputes in Indonesia through courts and legislation Sri Wahyuni Sujono and Agus Windu Atmojo of SF Consulting/Crowe Indonesia consider how the hierarchy of legislation in Indonesia relates to the tax court’s role of settling controversies and applying suitable provisions. By Agus Windu Atmojo & SF Consulting/Crowe Indonesia & Sri Wahyuni Sujono September 22 2020
This content is from: Sponsored Indonesia’s DGT attempts to stay balanced amid economic recovery David Hamzah Damian and Romi Irawan of DDTC discuss how Indonesia’s Directorate General of Taxes (DGT) find themselves in a precarious position of needing to commission extra audits, while trying to avoid the threat o... By David Hamzah Damian & DDTC & Romi Irawan September 22 2020
This content is from: Sponsored Be prepared for the new wave of tax controversy cases Irrespective of the COVID-19 pandemic, taxation and its controversy are not slowing down. Ahdianto and Fabian Abi Cakra of GNV Consulting anticipate the possibility of increasing tax litigation cases in Indonesia and ... By Ahdianto Ah & Fabian Abi Cakra & GNV Consulting September 22 2020
This content is from: Sponsored Building for the future - ITR's Indonesia Special Focus launched As Indonesia takes on a range of ambitious growth plans, ITR has partnered with leading tax advisors to give you the key takeaways for the upcoming year and decade ahead. By Prin Shasiharan September 22 2020
This content is from: Sponsored Indonesian businesses respond to an alternate COVID threat Susy Suryani and Faozan Efendi of Suryani Suyanto & Associates explore how the coronavirus pandemic has led to a technological revolution and created a substantial change to the way that Indonesian tax advisors and ta... By Faozan Efendi & Suryani Suyanto & Associates & Susy Suryani September 22 2020
This content is from: Global Tax directors should educate colleagues and intermediaries for DAC6 success Tax directors in multinational enterprises (MNEs) should educate their colleagues and external partners who do not understand their responsibilities around the EU Directive on Administrative Cooperation (DAC6) to avoi... By Alice Jones & Danish Mehboob September 21 2020
This content is from: Direct Tax Ending temporary guidance on tax residency adds to PE uncertainty Taxpayers are bracing for profitability and substance challenges because temporary tax guidance on permanent establishment (PE) issues will end and most governments are avoiding discussions on lasting measures that ca... By Danish Mehboob September 21 2020
This content is from: Global This week in tax: EU plans to announce its DST in 2021 In the week that the Netherlands released its 2021 tax plan, more digital services taxes (DSTs) emerged with worrying trends in Asia on the double taxation of transactions. By Anjana Haines September 18 2020
This content is from: Global Tax Insights: EY discuss the growth of tax technology in Asia ITR Asia Tax Awards winners Albert Lee and Jon Dobell of EY talk about the importance of tax technology at EY and the need for innovation in the area, in a podcast. By Albert Lee & EY Asia-Pacific & Jon Dobell & Prin Shasiharan September 17 2020
This content is from: Global Women in Tax Leaders guide 2021 is live: The leading female tax practitioners in the world The sixth edition of the Women in Tax Leaders guide, the leading international publication that lists the world’s top female tax advisors, has released its results for 2021. By Jon Moore September 17 2020
This content is from: Sponsored Women in tax leadership: Staking out a progressive path to partnership Oleg Rak of Mason Rak discusses how global law firms and accountancy firms can use innovative gender equality initiatives to create a more progressive path to partnership for female leaders. By Mason Rak & Oleg Rak September 17 2020
This content is from: Brazil DST is not the answer for Brazil, say tax directors Multinational enterprises (MNEs) do not believe Brazil’s proposed digital services tax (DST) will meaningfully improve the taxpayer experience. For tax directors, other issues are more pressing. By Alice Jones September 16 2020
This content is from: Brazil More M&A investments expected in Brazil after tax reform Global tax directors are backing tax reform in Brazil despite short-term uncertainties, including litigation risks, because tax harmonisation with OECD countries will bring in more investment from large businesses. By Danish Mehboob September 14 2020
This content is from: Brazil This week in tax: Taxpayer uncertainty at the Brazil Tax Forum Tax professionals find more uncertainty in international tax this week as the UK steps back on its Brexit promises and experts at ITR’s Brazil Tax Forum think tax reform in Brazil risks more litigation. By Josh White September 11 2020
This content is from: Global Webinar: Overcoming complex regulations in a shared service centre environment ITR and TMF Group will host a live webinar on Thursday, September 24 to discuss how to overcome the complex regulations of operating in a shared service centre environment. By Emine Constantin & Jessica Nunes & Prin Shasiharan & TMF Group September 09 2020
This content is from: Global Webinar: Migrating to SAP S/4 HANA - why IT and tax should work together? ITR and Vertex Inc hosted a live webinar at 3pm CET / 2pm BST / 9am EST on Tuesday, October 20 to discuss the advantages of tax automation in SAP S/4 HANA, and discover how to improve accuracy and efficiency across yo... By Peter Boerhof & Prin Shasiharan & Roger Lindelauf & Vertex Inc September 09 2020
This content is from: Global Webinar series: Building a tax and IT solution with Vertex Inc ITR and tax technology solutions provider Vertex Inc will host a three-part series of webinars on the growing convergence of tax and IT automation services this autumn. By Peter Boerhof & Prin Shasiharan & Roger Lindelauf & Vertex Inc September 09 2020
This content is from: Global Tax transparency pushes MNEs to raise corporate standards Multinational enterprises (MNEs) should get their tax affairs in order and voluntarily share information in order to comply with increasing transparency requirements and protect their public image. By Alice Jones September 08 2020
This content is from: Asia Pacific Businesses prioritise tax functions ahead of more controversy in Asia Asia-based tax directors are expecting more controversy and litigation as the profile of their tax departments rise during the COVID-19 pandemic. By Danish Mehboob September 07 2020
This content is from: Sponsored A closer look at investor tax reporting for Luxembourg AIFs Christian Bednarczyk and Jonathan Streicher of Deloitte Luxembourg analyse the considerations that cross-border investors should take into account when dealing with the alternative investment funds (AIFs) in Luxembourg. By Christian Bednarczyk & Deloitte Luxembourg & Jonathan Streicher September 07 2020
This content is from: Sponsored Russia amends double tax treaties and reacts to COVID-19 obstacles Dmitry Garaev and Olga Ershova of KPMG Russia discuss how the results of Russia’s initial economic response to COVID-19, and discuss how the burden seems to be increasing on foreign investors. By Dmitry Garaev & KPMG Russia & Olga Ershova September 07 2020
This content is from: Sponsored China’s Hainan free trade port: Introducing an innovative tax regime to attract investment Nicole Zhang, Eric Zhou and Bin Yang of KPMG China take a deeper look at Hainan’s attractive tax programme to entice investors. By Bin Yang & Eric Zhou & KPMG China & Nicole Zhang September 07 2020
This content is from: Sponsored Swiss-Italian travel agreement settles cross-border tax questions David Wigersma and Giuseppe Sarno of Deloitte Switzerland explore how the governments of Switzerland and Italy have clarified the tax rules for cross-border workers affected by the coronavirus pandemic. By David Wigersma & Deloitte Switzerland & Giuseppe Sarno September 07 2020
This content is from: China Webinar: Credit and distressed assets opportunities in China ITR and KPMG will host a live webinar on Tuesday, September 29 to discuss the most prominent credit and distressed assets opportunities in China. By Henry Wong & KPMG China & Nigel Hobler & Prin Shasiharan September 06 2020
This content is from: Global This week in tax: Pillar one and pillar two documents are leaked In the week that the OECD’s pillar one and pillar two documents were leaked, the tax world also grappled with more US regulations and a range of tax cuts and expected future rate rises. By Anjana Haines September 04 2020
This content is from: United Kingdom Businesses in the UK expect tax hikes The UK government may announce tax increases in the autumn budget, including capital gains tax and corporate tax rate rises. By Josh White September 04 2020
This content is from: OECD Corporate segmentation holds the key to pillar one blueprint Establishing segments and different entity levels within a group of companies may answer some of the questions the OECD is grappling with on the scope of Amount A in the pillar one blueprint. By Anjana Haines September 03 2020
This content is from: India Taxpayer data increasingly important for Indian Revenue Service The Indian Revenue Service (IRS) is increasingly relying on accumulated taxpayer data to choose multinational enterprises (MNEs) for scrutiny as the implementation of faceless e-assessments continues. By Alice Jones September 02 2020
This content is from: Asia Pacific APAC tax heads bemoan ‘mountain of work’ under pillar one Tax professionals say they have more questions than answers on pillar one of the OECD’s digital tax proposals, and expect a lot of difficult administrative work on Amount A. By Danish Mehboob September 02 2020
This content is from: Sponsored Transforming debt restructuring in the Netherlands Jian-Cheng Ku, Jean Paul Dresen and Mehdi el Manouzi of DLA Piper take a deeper look the implications of the WHOA, a new restructuring tool adopted in the Netherlands. By DLA Piper Netherlands & Jean Paul Dresen & Jian-Cheng Ku & Mehdi el Manouzi September 02 2020
This content is from: Global Tax Controversy Leaders guide 2021 is live: The leading tax disputes practitioners in t... The 10th edition of the Tax Controversy Leaders guide, the leading international publication that lists the world’s top tax disputes advisors, has released its results for 2021. The latest research cycle has been the ... By Jon Moore September 01 2020
