Summer 2020

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Tax controversy: Heavyweight audits on the rise

Market insight

Strong recruitment plan crucial to appoint the best judges, says Chief Counsel

Tax sector is failing to address racism

Changing structural racism: Starting at the bottom

The Brockman Brief: Resolving disputes in uncertain times

Discussion: OECD and KPMG discuss the complexities of tax morality

China’s STA introduces tax measures to manage COVID-19 implications

Taking a bite out of Apple leaves a sour taste

How COVID-19 changed the tax world

Working in tax for a struggling business

Businesses stick to TP compliance strategies despite COVID-19

Landmark Indian cases on the scope of preparatory and auxiliary activities

How to prevent a tax dispute or mitigate its damage

Indonesia’s ‘special relationship’ concept could trigger ALP in independent transactions

Transfer pricing risk and its cost on businesses in the GCC

James Karanja reflects on five years of Tax Inspectors Without Borders

Constructive engagement is vital for mutual MNE and tax authority trust

Taxation of Space: The dark side of mining the Moon

How California’s Office of Tax Appeals decides cases within 100 days

How to avoid being exposed to tax disputes

Companies cautious of post-COVID tax incentives and private rulings

Businesses continue to seek certainty on tax residency

Companies seek benchmarking guidance on post-COVID-19 economy

Crisis recovery tax incentives could lead to BEPS 3.0

Uber prepares for long-term TP changes after COVID-19

Equalisation levy: The challenges ahead for India’s DST

Confusion over arm’s length pricing rise amid COVID-19

Indirect tax becomes more strategic during COVID-19

EU state aid cases raise fundamental questions about TP practices

Apple wins EU state aid battle over Irish tax structure

The European Commission responds to the Apple state aid case

Decoding the Indian dividend tax regime

Brazil's government reveals tax reform proposal

Cameco CEO says Canada Revenue Agency should re-write TP rules

Is the Mauritius tax treaty network crumbling?

CJEU’s ruling in BlackRock VAT case could spark service segmentation

Critics take apart UK plans to split Big Four audit practices

Desk audits for MNEs to increase after COVID-19

Businesses prepare for Gulf’s expansion into corporate taxes

US Supreme Court declines to hear Altera’s case

Tax Relief

Australia evaluates impact of COVID-19 on transfer pricing

Brazil: STJ confirms tax treaty benefits apply on cross-border services income

Chile: New items of deductible expenses

China: Master plan for Hainan free-trade port unveiled

Hong Kong SAR: Relief measures are tax-exempt under the anti-epidemic fund

Taxing cross-border e-commerce transactions in India

Indonesia imposes VAT on imported digital supplies

UK announces post-Brexit customs tariff

Case study: How to adjust group transfer pricing during COVID-19

Greece: The art of applying indirect audit methods

Italy: Relaunch decree aims to restore the economy after the COVID-19 emergency

Strengthening anti-tax avoidance rules in Malta

Mexico stands alone in its tax relief response to COVID-19

Netherlands: Supreme Court broadens VAT deduction for vacant properties

New Zealand: Changes to foreign investment consent rules include tax measures

Norway rules on the exercise of discretionary assessments in TP cases

Romania: OECD guidelines on tax residence evoke uncertainty

Accelerating the pace of digital transformation in Singapore

The transposition of DAC6 in Spain

Sweden: Considering how TP documentation may impact exemptions from tax surcharges

Marking 25 years of the Swiss VAT system

Thailand announces tax measures to manage COVID-19 outbreak

US: Tax Court to decide on foreign taxpayer’s right to deductions in Adams Challenge

Cover Story

Tax controversy: Heavyweight audits on the rise

International Correspondents

Australia evaluates impact of COVID-19 on transfer pricing

Brazil: STJ confirms tax treaty benefits apply on cross-border services income

Chile: New items of deductible expenses

China: Master plan for Hainan free-trade port unveiled

Hong Kong SAR: Relief measures are tax-exempt under the anti-epidemic fund

Taxing cross-border e-commerce transactions in India

Indonesia imposes VAT on imported digital supplies

UK announces post-Brexit customs tariff

Case study: How to adjust group transfer pricing during COVID-19

Greece: The art of applying indirect audit methods

Italy: Relaunch decree aims to restore the economy after the COVID-19 emergency

Strengthening anti-tax avoidance rules in Malta

Mexico stands alone in its tax relief response to COVID-19

Netherlands: Supreme Court broadens VAT deduction for vacant properties

New Zealand: Changes to foreign investment consent rules include tax measures

Norway rules on the exercise of discretionary assessments in TP cases

Romania: OECD guidelines on tax residence evoke uncertainty

Accelerating the pace of digital transformation in Singapore

The transposition of DAC6 in Spain

Sweden: Considering how TP documentation may impact exemptions from tax surcharges

Marking 25 years of the Swiss VAT system

Thailand announces tax measures to manage COVID-19 outbreak

US: Tax Court to decide on foreign taxpayer’s right to deductions in Adams Challenge

Features

Market insight

Strong recruitment plan crucial to appoint the best judges, says Chief Counsel

Tax sector is failing to address racism

Changing structural racism: Starting at the bottom

The Brockman Brief: Resolving disputes in uncertain times

Discussion: OECD and KPMG discuss the complexities of tax morality

China’s STA introduces tax measures to manage COVID-19 implications

Taking a bite out of Apple leaves a sour taste

How COVID-19 changed the tax world

Working in tax for a struggling business

Businesses stick to TP compliance strategies despite COVID-19

Landmark Indian cases on the scope of preparatory and auxiliary activities

How to prevent a tax dispute or mitigate its damage

Indonesia’s ‘special relationship’ concept could trigger ALP in independent transactions

Transfer pricing risk and its cost on businesses in the GCC

James Karanja reflects on five years of Tax Inspectors Without Borders

Constructive engagement is vital for mutual MNE and tax authority trust

Taxation of Space: The dark side of mining the Moon

How California’s Office of Tax Appeals decides cases within 100 days

How to avoid being exposed to tax disputes

Companies cautious of post-COVID tax incentives and private rulings

Businesses continue to seek certainty on tax residency

Companies seek benchmarking guidance on post-COVID-19 economy

Crisis recovery tax incentives could lead to BEPS 3.0

Uber prepares for long-term TP changes after COVID-19

Equalisation levy: The challenges ahead for India’s DST

Confusion over arm’s length pricing rise amid COVID-19

Indirect tax becomes more strategic during COVID-19

EU state aid cases raise fundamental questions about TP practices

Apple wins EU state aid battle over Irish tax structure

The European Commission responds to the Apple state aid case

Tax Relief

Tax Relief

Special Features

Decoding the Indian dividend tax regime

News Analysis

Brazil's government reveals tax reform proposal

Cameco CEO says Canada Revenue Agency should re-write TP rules

Is the Mauritius tax treaty network crumbling?

CJEU’s ruling in BlackRock VAT case could spark service segmentation

Critics take apart UK plans to split Big Four audit practices

Desk audits for MNEs to increase after COVID-19

Businesses prepare for Gulf’s expansion into corporate taxes

US Supreme Court declines to hear Altera’s case

Editorial

Sponsored

Sponsored

Sponsored by Dhruva Advisors

Decoding the Indian dividend tax regime

Mehul Bheda and Saurabh Shah of Dhruva Advisors discuss how changes to the taxation of dividends has created a favourable economic environment for foreign investors.

Mehul Bheda, August 14, 2020
Sponsored by EY Romania

Romania: OECD guidelines on tax residence evoke uncertainty

Claudia Sofianu and Geanina Ciorâţă of EY Romania consider the tax implications arising from restrictions on the free movement of the workforce as a result of the coronavirus pandemic.

Claudia Sofianu, August 11, 2020
Sponsored by KPMG US

US: Tax Court to decide on foreign taxpayer’s right to deductions in Adams Challenge

Mark Martin and Thomas Bettge of KPMG in the US report on the next steps in the Adams Challenge case following the tax court’s decision on the taxability of continental shelf charter income.

Mark Martin, August 10, 2020

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