May/June 2019

Main

Intangibles: Re-engineering substance

Withholding tax: Complexity and inequality

The OECD’s consultation on addressing the tax challenges of the digital economy

Johnson & Johnson’s Amos discusses her BEPS 2.0 proposal

Africa leaps into automation for VAT collection on foreign suppliers

VAT e-invoicing uniformity would make our lives easier

The future of VAT – cross-border transactions

2019 Asia Tax Awards: The winners

Exercising judgement as the head of tax

Blockchain case study: A way to speed up Mexico’s tax refunds

What does the automated future hold for VAT advisors?

Euromoney LMG Americas Women in Business Law Awards 2019 – winners announced

Special features - May / June 2019

Tax departments aren’t getting the best out of business analysts

India looks to overseas examples for new e-invoicing regime

UK recommends break-up of Big 4 to reform auditing

Foreign investors pressure young US businesses into inversions

Let’s get digital

Tax Relief

Argentina updates its global tax treaties with key economies

Chile’s tax reform discussion draws amendments

China implements tax measures to stimulate economy and facilitate FDI

Costa Rica approves a series of tax reforms

Germany: A practical solution for hard to value intangibles

Greece: Greece commences e-invoicing in 2019

Hong Kong SAR's economic substance requirements for offshore jurisdictions

India seeks to codify rules on attribution of profits to a permanent establishment

Israel seeks introduction of a digital sales tax

Italian patent box regime becomes more accessible for R&D

Luxembourg: Luxembourg’s tax authority seeks verification of permanent establishments

Malta to incentivise employer managed pensions through tax subsidies

Netherlands reviews its ATR and APA practices

New Zealand rejects capital gains tax

Norway: Norway seeks new statutory general anti-avoidance rule

Pay and refund of withholding tax in Poland

Romania heightens TP documentation scrutiny for multinationals

South Africa: South Africa appoints new Commissioner

Switzerland edges closer to reforming withholding taxes

International Correspondents

Argentina updates its global tax treaties with key economies

Chile’s tax reform discussion draws amendments

China implements tax measures to stimulate economy and facilitate FDI

Costa Rica approves a series of tax reforms

Germany: A practical solution for hard to value intangibles

Greece: Greece commences e-invoicing in 2019

Hong Kong SAR's economic substance requirements for offshore jurisdictions

India seeks to codify rules on attribution of profits to a permanent establishment

Israel seeks introduction of a digital sales tax

Italian patent box regime becomes more accessible for R&D

Luxembourg: Luxembourg’s tax authority seeks verification of permanent establishments

Malta to incentivise employer managed pensions through tax subsidies

Netherlands reviews its ATR and APA practices

New Zealand rejects capital gains tax

Norway: Norway seeks new statutory general anti-avoidance rule

Pay and refund of withholding tax in Poland

Romania heightens TP documentation scrutiny for multinationals

South Africa: South Africa appoints new Commissioner

Switzerland edges closer to reforming withholding taxes

Features

Withholding tax: Complexity and inequality

The OECD’s consultation on addressing the tax challenges of the digital economy

Johnson & Johnson’s Amos discusses her BEPS 2.0 proposal

Africa leaps into automation for VAT collection on foreign suppliers

VAT e-invoicing uniformity would make our lives easier

The future of VAT – cross-border transactions

2019 Asia Tax Awards: The winners

Exercising judgement as the head of tax

Blockchain case study: A way to speed up Mexico’s tax refunds

What does the automated future hold for VAT advisors?

Euromoney LMG Americas Women in Business Law Awards 2019 – winners announced

New Analysis

Tax departments aren’t getting the best out of business analysts

India looks to overseas examples for new e-invoicing regime

UK recommends break-up of Big 4 to reform auditing

Foreign investors pressure young US businesses into inversions

Tax Relief

Tax Relief

Special Features

Special features - May / June 2019

Editorial

Let’s get digital

Sponsored

Sponsored

Sponsored by PwC Chile

Chile’s tax reform discussion draws amendments

As we have commented in previous articles, on August 23 2018, Chile's government presented a Tax Modernisation Bill, which aims to introduce a series of modifications to simplify the Chilean income tax system and incorporate new tax regulations.

May 28, 2019
Sponsored by Hager & Partners

Italian patent box regime becomes more accessible for R&D

Enforced in 2015, the Italian patent box regime is an optional tax benefit allowing reduced tax for income arising from the direct or indirect use of IP assets by companies and commercial entities performing research and development activities.

Barbara Scampuddu, May 28, 2019
Sponsored by EY Romania

Romania heightens TP documentation scrutiny for multinationals

In January 2019, Romania's General Antifraud Directorate (DGAF) initiated a significant number of operative controls regarding transfer pricing (TP) documentation.

May 28, 2019

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