This content is from: Direct Tax South Africa looks to broaden its corporate tax base South Africa’s Finance Minister Tito Mboweni has announced that the country will aim to increase its corporate income tax base and signalled a future rate reduction. The VAT rate remains unchanged amid minor changes o... By Mattias Cruz Cano February 27 2020
This content is from: Global The architecture of the unified approach to tax the digital economy Vinti Agarwal from the Vidhi Centre for Legal Policy analyses Amount A under pillar one, testing it against core principles of tax policy that must be followed when designing a new international tax framework. By Vinti Agarwal February 20 2020
This content is from: Global Submissions open: World Tax and World TP 2021 We are pleased to announce the official launch of World Tax and World TP 2021 and an introductory webinar. By Jon Moore February 17 2020
This content is from: Global Will the 2020s be the decade of ‘fair’ tax? Greater tax disclosures with the facts behind the numbers can lead to a better understanding of an MNE’s tax strategy, writes Giles Parsons. However, achieving the ‘fair’ tax balance is not that simple. By Giles Parsons February 17 2020
This content is from: Global TP aspects of intangibles: How deep should DEMPE be? Philippe Paumier, founder of VECTOR TP, addresses some of the common challenges MNEs face on DEMPE analysis and how the enterprise risk management, governance compliance and risk frameworks are relevant. By Philippe Paumier February 17 2020
This content is from: Global Tax watch: The decade of digital surveillance More electronic compliance, integrated software, data exchanges and an anticipated overhaul of the international tax rules will dominate the next decade. This all amounts to one message: Governments will know your eve... By Anjana Haines February 17 2020
This content is from: Global OECD Global Forum outlines what’s next in the tax transparency revolution The OECD’s Global Forum plays a vital part in achieving international tax transparency. Here, Global Forum Head Zayda Manatta, Radhanath Housden, head of the AEOI Unit, and Adrian Wardzynski, policy advisor, outline t... By Adrian Wardzynski & Radhanath Housden & Zayda Manatta February 17 2020
This content is from: Direct Tax Tax lens into the future The OECD’s pillar one and pillar two tax initiatives represent the opening act into the future international tax landscape, writes Keith Brockman. By Keith Brockman February 17 2020
This content is from: Direct Tax Market insight In this month's round-up of changes, we feature new partners joining firms across the world, including Blake, Cassels & Graydon, King & Spalding, Baker McKenzie, Vertex and many more. By Anjana Haines February 17 2020
This content is from: Direct Tax Tax functions must break through ‘midlife crisis’ for a better future Marc Mokrab, group tax director at Technicolor, discusses the three fundamental trends that will influence how tax departments transition from the ‘old world’ into a new era of taxation, technology and responsibility. By Marc Mokrab February 17 2020
This content is from: Global Can a robot write this? The ITR team regularly speaks to tax professionals, who help to inform our decisions on articles. By Anjana Haines February 17 2020
This content is from: Sponsored The ‘Power of With’: Combining humans and machines to transform tax New technologies are increasingly helping modernise the tax function. Deloitte’s Amanda Hale, Emily VanVleet, Jeff Butt and Taj Hollis outline how future tax leaders will be able to reap benefits from the digital tran... By Amanda Hale & Emily VanVleet & Jeff Butt & Taj Hollis February 17 2020
This content is from: Global The OECD releases final TP guidance on financial transactions The OECD has published its long-awaited TP guidance on financial transactions that includes several new points on how to apply the arm’s-length principle (ALP) to credit default swaps and economic modelling. By Josh White February 12 2020
This content is from: Market Insight Taxpayers moving away from the Big Four to law firms for advice The EU’s mandatory disclosure regime (DAC6) and budget constraints are leading some tax executives to reassess how they use the Big Four accountancy firms for advice, with some preferring the protection of legal privi... By Anjana Haines February 10 2020
