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Direct Tax

The General Court reverses its position taken four years ago, while the UN discusses tax policy in New York.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.
ITR’s latest quarterly PDF is going live today, leading on the looming battle between the UN and the OECD for dominance in global tax policy.
Company tax changes are central to the German government’s plan to revive the economy, but sources say they miss the mark. Ralph Cunningham reports.


There is a ‘huge demand’ for tax services in the Middle East, says new Clyde & Co partner Rachel Fox in an interview with ITR.
The ECB warns the tax could leave banks with weaker capital levels, while the UAE publishes guidance on its new corporate tax regime.
Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.
The plan is aimed at simplifying tax rules and lowering tax compliance costs for cross-border businesses in the EU.
Some of the largest partnerships in the US can expect to be investigated within weeks, the agency said in a wide-ranging statement.
Another G20 summit, another anodyne few words in the post-meeting statement about support for international tax reform, says Ralph Cunningham.
African governments issue the Nairobi Declaration ahead of COP28, while US businesses brace themselves for a higher minimum tax rate.
The Moore case could upend US tax policy if the Supreme Court deems the repatriation tax on unrealised income to be unconstitutional.
The winners of the ITR Americas Tax Awards have been announced for 2023!
12th annual awards announces winners
ITR is delighted to reveal all the shortlisted nominees for the 2023 Americas Tax Awards – winners to be announced on September 14
ITR is delighted to reveal all the shortlisted nominees for the 2023 Europe Middle East & Africa Tax Awards – winners to be announced on September 27th