This content is from: Sponsored Italy and CbCR: recent developments and filing regulations for Swiss and US groups Country-by-country reporting (CbCR) was introduced in Italy by Law No. 208 dated December 2015, published in the Official Journal No. 302 on December 30 2015), and entered into force on January 1 2016. A ministerial d... January 30 2018
This content is from: European Union Italy leads the way with trend-setting digital sales tax Italy is set to impose a new tax on digital transactions, potentially setting a trend for Europe as a way to tackle the problem of tax avoidance among high-tech companies. But is unilateral action the way forward? By Josh White January 30 2018
This content is from: United States 2018: The busiest tax year yet The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe... By Joe Stanley-Smith January 30 2018
This content is from: Global Towards taxation of robots or their use? The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societ... By Contributed January 30 2018
This content is from: Austria Q&A: EC’s Stephen Quest talks about the EU’s digital tax future The European Commission’s Director General for Taxation and Customs Union tells International Tax Review about how the European Commission is pushing ahead with its plans for a digital tax framework, how it will work ... January 30 2018
This content is from: Austria Final week to enter for the European Tax Awards The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now. By Anjana Haines January 23 2018
This content is from: Italy DLA Piper appoints new partner DLA Piper has appointed Federico Pacelli as a partner in its international tax practice in Milan, where he will be leading the Italian transfer pricing team. By Josh White January 17 2018
This content is from: Italy Three firms form Italian alliance to establish Crowe Valente Valente Associati GEB Partners, Crowe Horwath International and Boscolo & Partners have established a new Italian alliance to form Crowe Valente. By Anjana Haines January 10 2018
This content is from: European Union CJEU ruling may cause rift between transfer pricing and customs valuation The recent CJEU ruling on Hamamatsu Photonics Germany may increase the administrative and compliance burden for related-party trade into the EU. Interpretations of the ruling by tax advisers indicate that transfer pri... By Sonja Caymaz January 09 2018
This content is from: Austria Outstanding tax disputes rise, says OECD study The number of tax treaty disputes increased for more than 65 jurisdictions in 2016, according to the OECD’s peer review. This may offer insights into how well the world is adjusting to the changes posed by BEPS Action... By Josh White January 05 2018
This content is from: Belgium Technical issues give rise to CbCR deadline extensions Despite the vast majority of multinationals being ready to file their country-by-country reports by the end of the year, several countries chose to defer the filing deadline for a variety of reasons, including difficu... By Lena Angvik January 04 2018
This content is from: United States Will US tax reform spark a new ‘race to the bottom’? The US’s long-awaited tax reform has brought the country’s corporate tax rate down to 21% - below 2017’s OECD average rate of around 25%. Will this spark a new wave of tax competition? By Joe Stanley-Smith January 02 2018
