France and the US clash over digital service tax plans The US has ramped up its opposition to France’s digital services tax (DST) by opening an investigation into it, but French senators have defiantly approved the so-called ‘GAFA’ tax anyway. By Joe Stanley-Smith July 12 2019
Case study: Repsol’s participation in ICAP Rocío Bermúdez, tax global practices & transfer pricing senior manager at Repsol, spoke to ITR about her company’s participation in the first pilot of the International Compliance Assurance Programme. By Joe Stanley-Smith July 10 2019
Out with the old, in with the new International Tax Review, founded in 1989, is three years older than me – and we’re both on the move this month. By Joe Stanley-Smith July 10 2019
Case study: Shell’s participation in ICAP Danny Houben, project lead for Shell’s ICAP team, talks to International Tax Review about how his company got ready to participate in the OECD’s International Compliance Assurance Programme (ICAP). By Joe Stanley-Smith July 10 2019
The negative aspects of ICAP While feedback on the International Compliance Assurance Programme (ICAP) has been overwhelmingly positive, unsurprisingly, the first pilot did encounter some teething problems. By Joe Stanley-Smith July 10 2019
OECD won’t rush ICAP expansion despite scheme’s popularity The OECD’s Achim Pross says his ultimate aim is to expand the International Compliance Assurance Programme (ICAP), but companies may be disappointed to learn that it could be a relatively... By Joe Stanley-Smith July 10 2019
Companies measure tax departments on their ability to cut risk, not effective tax rates Managing tax risk is the most important metric by which tax departments are measured, with the more traditional target of lowering the company’s effective tax rate being less important to... By Joe Stanley-Smith July 10 2019
Tax heads encourage more companies to use ICAP Tax leaders from Barilla, Repsol and Shell have encouraged their contemporaries to sign up for the International Compliance Assurance Programme (ICAP), before the window to get involved closes later this... By Joe Stanley-Smith July 10 2019
EU says Nike’s tax arrangements ignore ‘economic reality’ In a letter to Nike EU Competition Commissioner, Margrethe Vestager, said that the company’s EU tax arrangements with the Netherlands ignore “economic reality”. By Joe Stanley-Smith July 09 2019
Africa leaps into automation for VAT collection on foreign suppliers African countries are starting to amend legislation and upgrade their IT systems to allow them to charge VAT on imported services, writes Joe Stanley-Smith. By Joe Stanley-Smith May 28 2019
