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 DLA Piper Netherlands

Netherlands reviews its ATR and APA practices

The Netherlands is renewing and revising its practice regarding advance tax rulings (ATRs) and advance pricing agreements (APAs). The Dutch government expects that these renewed Dutch ruling practice shall take effect July 1 2019.

Jian-Cheng Ku, May 28 2019
Sponsored by Russell McVeagh

New Zealand rejects capital gains tax

New Zealand's government has rejected the recommendation of its tax working group (TWG) that New Zealand introduce a capital gains tax (CGT). Announcing the government's decision, Prime Minister Jacinda Ardern acknowledged that while she personally saw merit in introducing a CGT, there was no mandate to proceed with introducing a CGT.

Brendan Brown, May 28 2019
Sponsored by Deloitte Norway

Norway: Norway seeks new statutory general anti-avoidance rule

In Norway, the GAAR is non-statutory, and the rule has been largely developed by the Supreme Court.

Daniel M H Herde, May 28 2019

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