ITR Search | International Tax Review

After many years of the ALP, is it time for a divorce?

Beyond and beneath the arm’s-length principle

Educated pragmatism is the new normal under pillar one, and it might not be a bad answer for in-house tax and transfer pricing professionals. Philippe Paumier of Vector TP discusses why tax executives need to carefully consider if they want to stay married to the arm’s-length principle.

Philippe Paumier, October 14 2019

The range of stakeholder concerns that companies have to grapple with is broad

The B Team presents its business case for responsible tax

Rebuilding trust in the tax system is critical for operating companies and countries successfully. Ewan Livingston from The B Team explains how Responsible Tax Principles help companies manage their risks and reputation.

Ewan Livingston, October 14 2019

Treading water

Achieving transparency, whether as a taxpayer or tax authority, can often feel like you are treading water.

Anjana Haines, October 14 2019

New tax disputes tool necessary to advance digital tax debate

Tax professionals say that advanced pricing agreements (APAs) and mutual agreement procedures (MAPs) are not enough to gain agreement on the OECD’s digital tax proposals. They believe another tool or process is necessary.

Danish Mehboob, October 14 2019

Americas Tax Awards 2019: The winners

The top tax and transfer pricing experts from across the Americas congregated at Essex House in New York, on September 19, to celebrate the very best firms and individuals across a host of categories.

Anjana Haines, October 14 2019

If the governments wants to pursue its Ease of Doing Business initiative, it needs to look at GST compliance

‘Ease of Doing Business’ Large taxpayer GST units necessary in India

India’s GST is a challenge for taxpayers with multiple registrations and administrators. Santosh Hatwar Tekkatte, senior manager of indirect taxes and GST at Infosys, proposes a structure for large taxpayer units in line with the government’s ‘Ease of Doing Business’ promise.

Santosh Hatwar Tekkatte, October 14 2019

Market insight

Andersen Tax, the US branch of the international Andersen Global network of tax practitioners, has announced the addition of a new managing director.

Anjana Haines, October 14 2019

Tax administrations and taxpayers have different perspectives when looking through the tax transparency lens

Tax transparency: Imperfect vision

Keith Brockman questions whether tax transparency initiatives are really accomplishing their objectives, or if it is an imperfect vision that is being achieved.

Keith Brockman, October 14 2019

Taxpayers dubious over Nigeria’s proposed VAT hike

Taxpayers in Nigeria are sceptical over the likelihood of a proposed VAT increase being enacted and some are not preparing for it.

Mattias Cruz Cano, October 14 2019

Tax professionals have mixed views on OECD proposals

Mixed views on the OECD’s proposed ring-fencing scope and nexus

Taxpayers told ITR they remain ‘cautiously optimistic’ about the OECD’s proposal to narrow the scope and nexus in Pillar one of the digital tax debate to target consumer-facing companies with residual profit taxes.

Danish Mehboob, October 11 2019

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