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China: Looking ahead in a changing global environment

The upcoming 2019 edition of ‘China Looking Ahead’ comes at a precarious and symbolically charged time, with the 12-year Chinese zodiac cycle about to end and a new one about to begin. KPMG China’s Head of Tax Lewis Lu looks at what the publication will cover.

Lewis Lu, October 11 2019

OECD presents ‘unified approach’ to profit allocation

The OECD has put forward a proposal to apply a new formula to residual profits in its digital tax report. The organisation hopes this compromise will resolve the impasse, but companies don’t expect radical change.

Josh White, October 09 2019

Irish border proposal does little for business certainty

The British government’s new proposal for the Irish border does little to increase certainty about customs, while businesses continue to plan for a no-deal Brexit.

Mattias Cruz Cano, October 08 2019

Taxpayers doubt arm’s length will survive BEPS 2.0

As the OECD draws up its proposal on taxing the digital economy, many businesses fear the arm’s-length principle will not survive the final report.

Josh White, October 08 2019

Popularity of centralised data systems grow for digital VAT compliance

As VAT becomes increasingly digitalised, companies are rapidly turning to the use of centralised data systems in order to ensure the accuracy of their VAT returns.

Patrick Wiseman, October 07 2019

Tax authority audits are getting more granular and detailed

Data-driven tax audits add to digitalisation uncertainties

Tax directors not using the same tools as tax authorities, including machine learning algorithms, are at risk of missing discrepancies caught during a tax audit.

Danish Mehboob, October 04 2019

Tax directors may walk away from lower corporate tax rates to save their MAT credits in short-term

Indian MNEs delay lower tax rates to utilise MAT credits

Businesses with a large amount of minimum alternate tax (MAT) credits are choosing to use up the benefits before opting into India’s reformed corporate tax regime and losing the incentive.

Danish Mehboob, October 03 2019

Sponsored by KPMG US

OECD statistics show continued effectiveness of MAP cases globally and in US

Mark Martin and Thomas Bettge of KPMG in the US examine recent OECD statistics on mutual agreement procedure cases, showing that such cases continue to be resolved effectively both in the US and around the world.

Mark Martin, October 03 2019

Traditional companies brace for the OECD’s digital tax report

Businesses outside the high-tech industry are preparing to take on greater compliance costs from the OECD plans to reform international tax to address the digitalisation of the economy.

Josh White, October 03 2019

Northern Irish politics could make or break Johnson's proposal

Johnson tries to cancel Irish backstop

The British government has proposed a new approach to the Irish border in a bid to resolve the deadlock over Brexit. This is a game-changer for UK customs policy.

Josh White, October 02 2019

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