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  • US Treasury acts to halt inversions
    US Treasury acts to halt inversions
    ANALYSIS: The US has moved to try and curb the practice of inversion transactions which has seen a handful of companies relocate overseas, with many more considering the option. The rule tightening attempts to reduce the benefits of an inversion.
    Matthew Gilleard, September 24 2014
  • EU flag in front of Berlaymont building facade
    EU digital service suppliers get ready to register for VAT MOSS
    Businesses supplying digital services across the European Union will be able to register for the new mini one-stop shop (MOSS) online VAT service from October 20 2014.
    Aaran Fronda, September 23 2014
  • New taxation on capital gains and dividends under Argentine income tax
    Gabriel Gotlib, Fernando Vaquero and Martina Caunedo of Marval, O’Farrell & Mairal outline the latest changes to the Argentine Income Tax Law, including new capital gains and dividend taxation provisions.
    September 23 2014
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    What to expect from Chile’s latest tax reform package
    Alberto Maturana of Baker & McKenzie analyses the Chilean tax reform package that is working its way through Congress, warning taxpayers of changes they are likely to be faced with from next year onwards.
    September 23 2014
  • Overview on state tax controversies for the oil industry
    Gustavo Brigagão and Bruno Lyra of Ulhôa Canto provide an assessment of state tax controversies related to Brazil’s oil industry.
    September 23 2014
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    BEPS in Mexico: Transfer pricing challenges for taxpayers and tax authorities
    Deloitte’s Simón Somohano and Hernán Katz look at the latest developments stemming from the OECD-led BEPS project and analyse specifically how taxpayers in Mexico are likely to be affected.
    September 23 2014
  • Editorial
    Reform is the flavour of the decade in the tax world, as multilateral organisations have undertaken wide reviews of international tax rules, with the aim of modernising them to reflect changes to the way businesses operate in a globalised world.
    September 23 2014
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    Jorge Eduardo Correa Cervera: A Mexican in Paris returns home
    After a stint in Paris at the OECD, Jorge Eduardo Correa Cervera has moved back to Mexico, where he is now central administrator at the national Tax Administration Service (SAT). Matthew Gilleard speaks to the man who has traded coq au vin and camembert for fajitas and frijoles.
    September 23 2014
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    Brazilian transfer pricing in the era of Big Data
    Carlos Ayub from Deloitte Brazil explore Brazil’s complex transfer pricing environment, which has grown even more burdensome in light of tax technology changes brought in to deal with Big Data.
    September 23 2014
  • Central America, Panama and Dominican Republic global tax trends
    Rafael Sayagues, Alexandre Barbellion and Isabel Chiri of EY explore the growing influence of global tax trends on countries in the Central American region, assessing whether harmonisation is making taxpayers’ lives easier or harder.
    September 23 2014
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