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Issues

Special Focus Guides
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Time of the essence – ITR’s Switzerland Guide 2023 launched
ITR has partnered with leading Swiss tax specialists to consider the most pressing taxation issues facing the country.
Phil Myers, April 19 2023
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Building value – ITR’s M&A Guide 2023 launched
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
Phil Myers, March 23 2023
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Deloitte’s TP controversy guide: Prevention and resolution
ITR has partnered with global TP leaders from Deloitte to discuss transfer pricing controversy around the globe, and to share advice on how to navigate an increasingly uncertain and risky TP landscape.
Alice Jones, September 27 2022
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Transfer pricing and tax reform – ITR’s Latin America Special Focus launched
As Latin American countries increasingly align with the OECD, transfer pricing (TP) remains a hot topic, while jurisdictions continue to introduce tax reforms in the wake of COVID-19. ITR’s correspondents offer an overview.
Alice Jones, July 25 2022
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    Sponsored by KPMG Hong Kong
    Hong Kong: Hong Kong concludes free trade agreement negotiations with Australia
    Hong Kong and Australia have successfully concluded negotiations on a free trade agreement (FTA) and a new investment agreement (IA) on November 15 2018. The FTA and the IA negotiations between Hong Kong and Australia commenced in May 2017, bringing the 18-month negotiation to a close.
    Curtis Ng, January 28 2019
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    Sponsored by Fenech & Fenech Advocates
    Malta’s tax framework surrounding an individual’s ownership of cryptoassets
    Malta's Commissioner for Revenue (CfR) released its guidelines on the income tax treatment of transactions or arrangements involving distributed ledger technology (DLT) assets in November 2018, providing a framework to assess the tax obligations of individuals who hold cryptoassets as an investment. What does it mean, and what could have been addressed?
    Rosanne Bonnici, January 28 2019
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    Ireland: ATAD implementation continues with the introduction of CFC rules and exit charge
    On October 9 2018, Ireland's Minister for Finance, Public Expenditure and Reform Paschal Donohoe announced budget 2019. On October 18 2018, the draft legislation to implement the budget was published. In furtherance of Ireland's obligations under the EU Anti-Tax Avoidance Directive (ATAD), Donohoe announced the introduction of a new controlled foreign companies (CFC) regime and an ATAD-compliant exit charge. The exit charge took effect from October 10 2018 and the CFC rules will apply to accounting periods beginning on or after January 1 2019.
    Brian Doohan, December 12 2018
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