How to choose a DAC6 reporting tool Selecting the right tool to meet DAC6 reporting obligations is essential. Anna Szkudlarek, advisor at KENDRIS, offers a guide in choosing between in-house solutions, outsourcing entirely or using pay-as-you go... By Contributor December 07 2020
Enhanced UK scrutiny on corporate tax evasion procedures The UK is set to increase tax evasion enforcement because of the widening COVID-19 financial deficit. Both domestic and foreign companies should closely review their exposure under the corporate criminal... By Contributor August 10 2020
India’s expanded equalisation levy is a constitutional overreach Tushar Jarwal from DMD Advocates explains why India’s equalisation levy is unconstitutional and on what grounds affected foreign e-commerce companies could challenge it in court. By Contributor June 08 2020
Heavy artillery: A war tax against COVID-19? To finance the war against COVID-19, an exceptional ‘war tax’ imposed on digital corporations, as well as billionaires and their charitable foundations, could bring as much as $250 billion into... By Contributor April 22 2020
What can companies do to get more certainty outside APAs? Giles Parsons looks at how businesses can reduce uncertainty beyond advance pricing agreements (APAs). By Contributor December 17 2019
MNEs should back the end of Brazil’s income tax exemption on dividends Multinational corporations must lobby to remove the shareholder income tax exemption that is plaguing Brazil’s regressive tax system. Márcio Calvet Neves sets out the reasons why and how companies would... By Contributor December 16 2019
The growing importance of high quality auditing to the capital markets As the UK debates how best to reform audit standards, the auditing industry has an increasingly crucial part to play in supporting capital markets and regulatory change may help the... By Contributor October 01 2019
Auditors rely on trust and verification methods Former US President Ronald Reagan used the phrase “trust, but verify” during nuclear disarmament discussions with the Soviet Union. The same phrase is relevant to tax auditors today, writes Norah... By Contributor September 09 2019
What is ‘mere selling’ and why should we care? It may seem like an odd question for an international tax journal to ask, but the OECD’s report on its programme of work on digital tax indicates that we may... By Contributor August 29 2019
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
