July/August 2018

Main

European Tax Awards 2018: Winners announced

Why McDonald’s has restructured its tax affairs

Carbon taxation revenue rose by 50% in 2017 – or did it?

How Amazon and eBay will comply with Australia’s GST changes

European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

Wall Street waits for US tax reform 2.0

What can Malaysia’s new SST learn from GST?

June was an early Christmas for indirect tax geeks

Statutory construction: A lost art?

How reform in the US affects Microsoft’s tax structure

Vestager, today and tomorrow: The EU’s main woman on her state aid fight and future

Chilean IRS continues developing cross-border merger position

SAT: Latest developments in China’s VAT reform

Embracing Tax Technology – The Full Perspective Part II

Special features - July/August 2018

Australia: Developments affecting offshore investors’ inbound investments

Canada: Of royalties, restrictive covenants and the revenue

Bosnia: Republic of Srpska introduces new law on the deadlines for settlement of financial obligations in commercial transactions

New Chilean regulations on the common reporting standard

China: China tax incentives – easier access and increased scope

Germany: TNMM in a post-BEPS world – new transfer pricing solution requirements

Hong Kong’s OFC regime to commence on July 30 2018

India: Tribunal rules on agency permanent establishment and profit attribution

Indonesia: Tax holidays for corporate taxpayers and tax facilities for venture capital companies

Ireland’s position on the EU’s digital tax proposal

Italy: Transfer pricing: new rules for unilateral corresponding adjustments

Luxembourg: VAT group regime sees light in Luxembourg

Malta: New legislation introducing VAT grouping in Malta

New Zealand: New Zealand’s BEPS-related reforms to proceed

Poland: Split payment in Poland is about to be launched

Evolution of Russia's beneficial ownership concept understanding

South Africa: REITs investing offshore

Spain: Subrogation to tax rights and obligations in mergers

Switzerland: Swiss corporate tax reform 2017: Swiss Senate approves revised version of the reform

Turkey: New tax opportunities through the revaluation of immovables

The GP surgery: Transparency is on the rise – but nobody has told the public

Tax Relief

Euromoney Legal Media Group Americas Rising Stars Awards – inaugural shortlist announced

International updates - July/August 2018

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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Sponsored by Garrigues Spain

Spain: Subrogation to tax rights and obligations in mergers

Subrogation to the tax rights and obligations in mergers, spinoffs and asset contributions, remains unaltered.

July 12 2018

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