This content is from: Direct Tax Tax leaders are calling for GloBE administrative guidance from the OECD Several tax administrations and in-house tax directors need standardised implementation guidance from the OECD as 138 countries rush to ready legislation for pillar two’s global minimum tax by December 2022. By Danish Mehboob April 29 2022
This content is from: Global This week in tax: Article 12B is ready for use in tax treaties In another eventful week in tax, the 2021 edition of the UN Model Taxation Convention was officially launched, while Disney is facing a higher tax bill over its disagreement with Florida Governor Ron DeSantis. By Anjana Haines April 29 2022
This content is from: Global OECD’s Crypto Asset Reporting Framework could be pivotal for tax Raffaele Russo, an international tax and policy expert, explains why the OECD’s Crypto Asset Reporting Framework (CARF) offers a big opportunity for tax progression but it still needs some improvements. By Raffaele Russo April 29 2022
This content is from: Ukraine ITR Hub: Tax impact of the Russia-Ukraine conflict The unfolding crisis of the Russia-Ukraine war has widespread tax implications for businesses. ITR provides a central page for tax professionals wanting to understand how to navigate the consequences of the conflict. By ITR Editorial April 28 2022
This content is from: Sponsored Hong Kong SAR: Hong Kong SAR’s proposed family office tax concession regime Lewis Lu and John Timpany of KPMG China discuss Hong Kong SAR’s proposed family office tax concession regime. By John Timpany & KPMG Hong Kong & Lewis Lu April 27 2022
This content is from: Sponsored Stamp duty remission granted to Malaysian taxpayer S Saravana Kumar and Nur Hanina Mohd Azham of Rosli Dahlan Saravana Partnership discuss a recent Malaysian High Court ruling granting a stamp duty remission to a taxpayer. By Nur Hanina Mohd Azham & Rosli Dahlan Saravana Partnership & S Saravana Kumar April 26 2022
This content is from: Sponsored Debt funds participating in the Mexican market Santiago Llano Zapatero and Diego Guerrero Segura of Ritch Mueller discuss the structures on offer for debt funds lending into Mexico, and the benefits and drawbacks of each. By Diego Guerrero Segura & Ritch Mueller & Santiago Llano April 26 2022
This content is from: Global ITR Awards 2022: In-house research launch Nominations are now being accepted for the best in-house teams and practitioners across tax and transfer pricing for ITR's 2022 Awards. By James Wilson April 25 2022
This content is from: Global Environmental tax policy is important in achieving Earth Day’s objectives Earth Day 2022 marks high government and in-house investment in tax policymaking globally to meet climate change targets. In addition, wider environmental tax policy through alternative carbon pricing is boosting clim... By Danish Mehboob April 22 2022
This content is from: Global This week in tax: Using Earth Day for tax digitisation The 52nd International Mother Earth Day offers an opportunity for the tax sector to assess its carbon footprint, while also taking stock of the increasing number of environmental tax measures. By Anjana Haines April 22 2022
This content is from: Sponsored Following up on Mexican beneficial owner obligations Ángel Escalante and Juan Manuel Moran of Escalante & Asociados discuss the introduction of obligations for companies in Mexico to disclose their beneficial owner. By Ángel Escalante Carpio & Escalante & Asociados & Juan Manuel Morán April 22 2022
This content is from: Sponsored China announces tax measures to support small businesses Lewis Lu of KPMG looks at a number of recent tax measures introduced for supporting small and medium sized businesses in China. By KPMG China & Lewis Lu April 22 2022
This content is from: United States Women in Business Law Awards Americas 2022: shortlist revealed The Women in Business Law Awards is excited to present its shortlist for the 2022 Americas Awards. By John Harrison April 19 2022
This content is from: Canada Canadian budget delivers on global minimum tax rules and green energy Canadian Finance Minister Chrystia Freeland’s budget does not change corporate tax rates, but it headlines parts of the OECD’s digital tax agenda and Canada’s incoming domestic minimum top-up tax. By Danish Mehboob April 11 2022
This content is from: United States This week in tax: Amazon to face shareholder GRI vote This week the Securities and Exchange Commission (SEC) ruled in favour of Amazon shareholders having a vote on whether the company will sign up to the Global Reporting Initiative (GRI). By Josh White April 08 2022
This content is from: Sponsored Top concerns for tax leaders on the path forward for BEPS 2.0 KPMG experts look into the issues related to BEPS 2.0 from tax leaders globally, along with practical steps to address these concerns. By David Linke & KPMG Global & Melissa Geiger April 07 2022
This content is from: Sponsored France: Supreme Court clarifies company residence relating to DTT benefits The French Administrative Supreme Court issued a judgment in February that clarifies the assessment of company residence for access to double tax treaty (DTT) benefits, as Nicolas Duboille and Clément Riccio of Sumers... By Clément Riccio & Nicolas Duboille & Sumerson April 07 2022
This content is from: Asia Pacific Women in Business Law Awards APAC 2022: Open for submissions The Asia-Pacific awards research cycle has now begun – don’t miss out on this opportunity to get recognised. By John Harrison April 07 2022
This content is from: European Union EU finance ministers fail to agree on minimum tax directive again The Economic and Financial Affairs Council (ECOFIN) failed to pass the European Commission’s minimum tax directive after Poland vetoed legislation. The Council’s next vote is in May, but Poland is delaying global refo... By Danish Mehboob April 06 2022
This content is from: Sponsored India: Supreme Court denies tax deduction on incentives and freebies to medical practit... Deepesh Chheda and Saurabh Shah of Dhruva Advisors discuss a Supreme Court of India case and explain why pharmaceutical companies need to fully understand the MCI regulations to secure any tax deduction. By Deepesh Chheda & Dhruva Advisors & Saurabh Shah April 06 2022
This content is from: Sponsored How ready are European businesses for the EU Green Deal? PwC asked nearly 300 businesses from 13 EU countries if, and how, they were preparing for the European Green Deal. The survey demonstrates that there is still a long way to go, as Evi Geerts and Jean-Philippe Van West... By Evi Geerts & Jean-Philippe Van West & PwC Belgium April 05 2022
This content is from: Sponsored Australia: PepsiCo in diverted profits tax dispute Paul McNab of DLA Piper Australia explains why the PepsiCo appeal regarding diverted profits tax (DPT) provisions in the Australian Federal Court is significant. By DLA Piper Australia & Paul McNab April 04 2022
This content is from: Australia Australian budget sets a dull business tax agenda for 2022-23 Corporate tax directors have described Federal Treasurer Josh Frydenberg’s 2022-23 budget as “plain” and “boring”, with only a few tax measures for businesses, despite a strong economic year. By Danish Mehboob April 01 2022
