ITR Magazine
Global Tax 50 highlights the most influential individuals, organisations and geopolitical events in the tax world. Acting Managing Editor Josh White introduces the 2021-22 edition of the landmark feature.
There have been some significant new hires across a range of tax firms around the world.
Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
Tax directors find identifying ‘at-risk’ transactions is a bigger burden than reporting them. Many companies have cross-border transactions linked to the EU that fall inside the scope of DAC6’s broad hallmarks.
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Sponsored by Webber WentzelProposed changes to the Income Tax Act, contained in the 2019 draft Taxation Laws Amendment Bill, were released for comment by the National Treasury on July 21 2019. -
Sponsored by Garrigues SpainGonzalo Gallardo of Garrigues explains the changes to come following ratification of the Spain-US protocol.
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Sponsored by PwC BrazilOn July 1 2019, the Federal Brazilian Tax Authorities (RFB) published Solução de Consulta – Cosit 210/2019 (dated June 24 2019), providing that withholding tax should be levied at a rate of 15% on interest that is accrued but not yet due, where the outstanding debt is used to reduce accounting losses of a Brazilian company via a ‘debit to shareholders account’ transaction.
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