India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’
Projected revenue losses and exemption requests are harming the project’s capability and viability
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
Sponsored
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Sponsored by DeloitteDeloitte pillar two experts Chad Hungerford and Alison Lobb share their insights on the latest developments and practical issues that are emerging – and what may lie ahead -
Sponsored by DeloitteDave Yaros, tax principal, Deloitte Tax LLP
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Sponsored by AvalaraGovernments’ unprecedented access to transactional data is creating new indirect tax challenges for multinationals. Alex Baulf of Avalara summarises key regional developments ahead of a webinar sharing his practice-based insights
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During a panel session at the ITR Tax and Technology Forum, a head of tax said he had recently been asked by their CFO: “When can we have robots to get rid of all tax departments?”
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After a buoyant start to 2018, M&A activity tailed off in the final quarter of the year. Despite this, for transactional tax, many large companies are restructuring as they adjust to the US Tax Cuts and Jobs Act, post-BEPS rules such as the EU Anti-Tax Avoidance Directive, and to the new reality of the digital economy.
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Across Europe, Middle East and Africa, deal volumes are expected to fall slightly in 2019, but there are some strong sectors bucking this trend. Real estate is powering ahead despite significant upcoming changes in the UK and Germany, while other companies are looking to insurance to get deals through, writes Joe Stanley-Smith.
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Read this month's special features on Malta, Luxembourg and Chile
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Uber has been fighting on multiple fronts over its VAT obligations in different jurisdictions. Alexander Hartley examines how a settlement with the Egyptian authorities and an ongoing legal drama in the UK signal two different approaches to making the ‘platform economy’ subject to VAT rules.
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A package proposed by the Austrian government includes a reform to platforms’ VAT obligations, mirroring the laws in the UK and Germany. However, with the EU poised to act in 2021, Alexander Hartley asks why Austria is bothering to move in 2020.
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Cross-border cooperation in transfer pricing risk assessments and audits has presented cost saving opportunities, but increased reporting obligations for MNEs. Deloitte’s Manfred Naumann and David Varley explore the experience in Germany and the US.
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France plans to make significant progress with members of the G7 group of countries to reach an agreement on a minimum corporate tax rate, after the OECD has presented its work on taxing the digital economy to the G20 in June.
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Tax professionals speaking at the International Tax Review Indirect Tax Forum said that the rate of indirect tax changes around the world makes having a long-term strategic plan very difficult.
