Global Tax 50 2017 International Tax Review’s Global Tax 50 provides a rundown of the most influential individuals, organisations, geopolitical events, and trends in the tax world. Now in its seventh year, Anjana Haines introduces the Global Tax 50 2017.
Piet Battiau Piet Battiau is arguably the most influential person in the world of indirect tax. See a lengthened version of his magazine interview here.
Monica Bhatia The Global Forum has reached several key objectives during 2017 that were thought to be impossible just a few years ago. Recognising these achievements, Monica Bhatia has been included in the Global Tax 50 for the fifth year running.
Babatunde Fowler A native Lagosian, Babatunde Fowler knows of the travails of Nigeria's most populous state.
Chris Jordan Chris Jordan is coming up to his fifth year as Australia's commissioner of taxation, and there have been numerous triumphs since his appointment.
Wang Jun The State Administration of Taxation (SAT) has had a remarkable year of achievements, both domestically and globally, securing SAT Commissioner Wang Jun a position in this year's Global Tax 50.
Global Tax 50 2017: The European Parliament Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA)
The Paris Agreement Since the Paris Agreement came into force on November 4 2016 the impetus has been on international tax policymakers to raise their game on climate change, often resulting in tax policy changes.
Grace Perez-Navarro As a leading figure at the OECD, Grace Perez-Navarro has been included in this year's Global Tax 50 for the integral role she has played in the progress of the BEPS project, raising the standards of international tax and promoting better tax policies as part of a multilateral approach.
TaxCOOP TaxCOOP is an international conference focused on advancing inclusivity in tax policy discourse around global tax reform as well as highlighting good tax policy.
Debt interest: A disfavoured instrument The concept of having an optimal equity structure, including debt instruments, is being slowly shredded by tax perceptions and legislation, imposing additional cash costs for this historic and sound economic position, writes Keith Brockman.
Embracing tax certainty through improved dispute resolution A suite of mutually reinforcing measures with an overall focus on resolution at the earliest point in time is the ultimate goal for taxpayers and tax authorities. Achim Pross, Sandra Knaepen and Mark Johnson of the OECD describe the organisation’s comprehensive dispute resolution agenda, both within and beyond the BEPS project.
2018 to bring seismic VAT changes for EU and UK There are a number of colliding dynamics which will lead governments worldwide to undertake drastic measures on VAT and other taxes in 2018, resulting from namely Brexit, VAT fraud, austerity straitjackets and global tax wars, writes Richard Asquith, vice president of global indirect taxes at Avalara.
International tax dispute resolution – the MLI conundrum Peter Nias, barrister and Centre of Effective Dispute Resolution (CEDR) panel mediator of Pump Court Tax Chambers in the UK, considers whether the arbitration provisions in the OECD’s Multilateral Instrument (MLI) and Action 14 proposals offer the only option for dispute resolution for all parties.
Special features - December 2017 Read this month's special features on Tax technology and transformation and Mexico
India: Ending the year with several important tax rulings India has seen several important decisions on the tax front take place in 2017.
Iran: VAT exemption for hybrid and electric vehicles According to the law on clean air, adopted by the Iranian Parliament on July 16 2017, Mohammad Masihi, an official from the tax administration, stated that all home-grown, eco-friendly, zero-emission hybrid and electric cars and motorcycles will benefit from a tax exemption.
Mexico: Controversy over applicability of 4.9% withholding tax rate on interest The SAT ruling now has expanded the situations where the 4.9% withholding tax rate is not applicable to include interest derived from certificates, loans and other financial transactions.
International updates - December 2017 / January 2018 The latest international updates from our correspondents around the world.
