The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns
Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations
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’
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Sponsored by Lakshmikumaran & SridharanThe Tiger Global Supreme Court ruling weakens the status of tax residency certificates under tax treaties and increases substance‑based scrutiny, say S Vasudevan, Bharathi Krishnaprasad, and Krishna Laasya V of Lakshmikumaran & Sridharan -
Sponsored by DeloitteJess 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
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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
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A recent technical interpretation released by the Canada Revenue Agency (CRA) confirms the CRA's position that withholding tax under paragraph 212(1)(d) of the Income Tax Act (Canada) (ITA) does not apply to lump-sum payments made to a non-resident of Canada for exclusive distributorship rights and also serves as a reminder to taxpayers of the breadth of the restrictive covenant provisions in the ITA.
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On May 30 2018, the Indonesia Investment Coordinating Board (BKPM) issued Regulation 5 of 2018 concerning the description of lines of business and types of production in pioneer industries that may be eligible for corporate taxpayer tax holidays, and the relevant procedures for the granting of those tax holidays (BKPM Regulation 5). This regulation serves to further implement the Minister of Finance (MoF) Regulation 35/PMK.010/2018, also concerning the granting of tax holidays for corporate taxpayers (MoF Regulation 35).
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Christmas came early for football fans and indirect tax experts with both the FIFA World Cup and the US Wayfair case dominating the news in June.
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Your impact on corporate tax systems may be far greater than you think, writes Geoff Peck, executive officer and chief taxologist at PawPaw Taxology.
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Malaysia will bring in a sales and services tax (SST) in September 2018 to replace the unpopular goods and services tax (GST). Tax practitioners expect a “hybrid” SST regime that retains some GST features.
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Microsoft has long managed its tax affairs through a network of structures spanning the world. Josh White analyses how US tax reform might hit these arrangements, and the jurisdictions they rely on, such as Ireland, Puerto Rico and Singapore.
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China’s State Administration of Taxation (SAT) provides International Tax Review readers with an exclusive update on VAT reform.
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Are new laws incapable of being subject to statutory construction to depict their meaning? Or are such laws so poorly drafted that companies must glean their intended meaning, outside the parameters of the legislated verbiage, from conference reports, statements of intent by tax authorities at international conferences and referencing documents?
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International Tax Review analyses the different ways Amazon and eBay are adapting to be compliant with Australian GST laws once low-value goods are no longer exempt from July 1.
