Jurisdictions

Jess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions

Deloitte 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

Dave Yaros, tax principal, Deloitte Tax LLP

Danaher Corporation’s Jim Ditkoff talks to International Tax Review about what the end of the inversion era means for US businesses.

The Netherlands is set to abolish the dividend withholding tax, but it may come too late for Royal Dutch Shell if the EU takes state aid action.

The US Treasury Department and the Internal Revenue Service (IRS) have proposed new regulations on the payment of the repatriation rates as part of US tax reform.

In June of this year, Malta concluded treaties with the Federal Democratic Republic of Ethiopia and the Republic of Botswana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (DTAs). This followed the conclusion of a treaty with the Principality of Andorra as well as the coming into force of the treaties concluded with Azerbaijan and the Socialist Republic of Vietnam, earlier this year.

Your secrets are safe with me, Mr Bond It's not often that accountants make the showbiz news for anything other than a tax avoidance scandal, but a quirky payment method by James Bond star Sean Connery caught Tax Relief's eye.

Foreign companies need to examine the potential consequences of the US Wayfair case as states consider hunting for more tax dollars abroad, say tax advisers.

I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t really understand the current enthusiasm on the part of the OECD, the EU and governments to investigate ways to change the taxation of the ‘digitalised’ economy.

On August 2 2018, Government Regulation 37 of 2018 concerning treatment of taxation and/or non-tax state revenue in the mineral mining business field (GR 37/2018) was enacted. The purpose of this regulation is to provide legal certainty in terms of taxation and/or the imposition of non-tax state revenue for holders of mineral mining licences in Indonesia. GR 37/2018 stipulates that the income tax provisions regulated thereunder will only apply to certain mineral mining companies, those being: (i) holders of a Mining Business Licence (Izin Usaha Pertambangan, or IUP); (ii) holders of a Special Mining Business Licence (Izin Usaha Pertambangan Khusus, or IUPK); (iii) holders of a People’s Mining Licence (Izin Pertambangan Rakyat, or IPR); (iv) holders of an Operation-Production Special Mining Business Licence (Izin Usaha Pertambangan Khusus Operasi Produksi, or IUPK Operasi Produksi) from the conversion of an unexpired contract of work; and (v) holders of a contract of work which stipulates income tax obligations in accordance with the prevailing income tax laws (i.e., the Indonesian Income Tax Law). For holders of a contract of work that stipulates income tax obligations in line with the prevailing Income Tax Law, the taxation provisions under that contract of work will apply until the contract expires.

Editor Joe Stanley-Smith introduces the September issue of International Tax Review.