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Digital goods take on a wide definition in the changes

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Chile takes steps to embrace tax opportunities from foreign investors

Macarena Bevilacqua and Mauricio Ramírez of PwC Chile explain how the country has incorporated provisions to remain attractive for entrepreneurs.

Macarena Bevilacqua, August 06 2020

Brazil’s tax reform proposal is too narrow, say MNEs

Multinational enterprises (MNEs) operating in Brazil have criticised the government’s tax reform proposal for not being sufficiently comprehensive in simplifying the country’s complex indirect tax regime.

Mattias Cruz Cano, August 05 2020

The OTA has a panel of three administrative law judges on each case

Strong recruitment plan crucial to appoint the best judges, says Chief Counsel

Kristen Kane, chief counsel of California's Office of Tax Appeals (OTA), talks to ITR about how the agency manages the struggle to recruit the best judges.

Anjana Haines, August 04 2020

The restrictions in the APA programme could make some companies feel isolated in these tough times

COVID-19 may impact taxpayers using Indonesia’s APA programme

Businesses making a loss during COVID-19 may be unable to use Indonesia’s advance pricing agreement (APA) programme because of the operating profit threshold but the wording does allow some opportunities. Bayu Andikara, TP analyst at the Indonesia Directorate General of Taxes (DGT) explains.

Bayu Andikara, August 04 2020

India’s relaxed e-invoicing threshold weakens purpose to tackle fraud

India has relaxed the mandatory e-invoicing threshold to cover only the largest taxpayers – arguably the most compliant and risk-averse group – defeating the measure’s purpose of curbing fraud.

Mattias Cruz Cano, August 03 2020

Dutch exit tax discourages MNEs from leaving

The Netherlands is expanding its dividend withholding tax (WHT) regime by adding an exit tax on companies such as Unilever that reorganise and move profit reserves to countries that do not impose Dutch dividend WHT.

Danish Mehboob, August 03 2020

Tax Talks: Hany Elnaggar, Nissan

ITR reporter Danish Mehboob asks Hany Elnaggar, head of tax for Nissan in the Middle East, about transfer pricing in the Gulf Cooperation Council (GCC) countries, including audits in Saudi Arabia, and challenges to hiring the right tax talent in the region.

Danish Mehboob, August 03 2020

The casting vote has grown in importance in recent years

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