ITR Search | International Tax Review

The promise and problem of a universal VAT system

The increasing inconsistency of national VAT systems have led to calls for global harmonisation of VAT regulations by tax professionals. The OECD is examining the options and some progress has been made this week.

March 22 2019

Trust among EU tax authorities essential to advance VAT regime

EU member states trying to consolidate their VAT regimes received a cautious welcome from tax directors at International Tax Review’s Indirect Tax Forum, who warned that countries will have to improve their cooperation.

Alexander Hartley, March 22 2019

Luxembourg adopts EU Anti-Tax Avoidance Directive

Luxembourg transposed the OECD and European Union’s tax avoidance measures into domestic law in December 2018, addressing hybrid mismatch rules, CFC rules, and interest limitation rules, among others.

March 21 2019

Special features - March / April 2019

Read this month's special features on Malta, Luxembourg and Chile

March 21 2019

MNEs take legal action to expedite tax returns in Mexico

Slowing cashflow lead MNEs to take legal action to speed-up tax refunds Companies are taking legal action against the Mexican tax authorities because of the negative cashflows caused by inefficiencies in issuing tax refunds after the universal compensation scheme was cancelled.

Danish Mehboob, March 21 2019

Sometimes, it all just happens at once

This issue of International Tax Review is jam-packed, with our bumper cover story that details the global tax trends in the transactional market and reveals this year's rankings from the Transactional Tax Survey, and an array of features.

March 21 2019

Cyprus: Tax department clarifies 60-day rule for nominee directors

Under the 60-day rule in Cyprus, individuals are considered tax residents of Cyprus and benefit from the island's tax regime.

Maria Elia Fotsios, March 21 2019

Bigger-than-expected Chinese VAT cuts lead to speculation on reform

Tax professionals consider VAT cuts a first step toward VAT reform China has announced bigger-than-expected cuts to two of its three rates of VAT to boost its economy against a backdrop of US trade tension, in what tax professionals believe could be the start of wider VAT reform.

Danish Mehboob, March 21 2019

Uber’s VAT battles illustrate different approaches to taxing the platform economy

Uber has been fighting on multiple fronts over its VAT obligations in different jurisdictions. Alexander Hartley examines how a settlement with the Egyptian authorities and an ongoing legal drama in the UK signal two different approaches to making the ‘platform economy’ subject to VAT rules.

Alexander Hartley, March 21 2019

India happy to be the leader in tax but still craves consensus

During International Tax Review’s India Tax Forum, Hitesh D Gajaria, partner and head of tax at KPMG India, sat down with Akhilesh Ranjan, member of the Central Board of Direct Taxes and key figure in the international tax community, to talk about a variety of tax topics.

Joseph Stanley-Smith, March 21 2019

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