ITR Search | International Tax Review

Death of the European VAT return

The traditional periodic VAT return is headed for extinction. Avalara offer its country-by-country guide to how digital transaction reporting is sweeping through Europe.

March 01 2019

Controversial border-adjustment tax survives in US TCJA

Paul Nylen, assistant professor of tax at the University of Wisconsin – Whitewater, explains how the US government has managed to include the divisive border adjustment tax (BAT) in the US Tax Cuts and Jobs Act (TCJA) and what it means for taxpayers globally.

February 28 2019

Will BEAT and GILTI-style tax provisions become the new normal?

US tax reform established a new floor for effective tax rates. The OECD’s upcoming final report on digital tax may represent a shift in global transfer pricing norms to the American standard.

Josh White, February 28 2019

Sponsored by Mattos Filho

The criminalisation of defaulting on tax debts

Gabriela Silva de Lemos explores the conflict between tax authorities and taxplayers as they strive to achieve a balance in concern of tax debt defaults.

Gabriela Silva De Lemos, February 28 2019

Maura Dineen joins DLA Piper in Ireland

DLA Piper has hired Maura Dineen as a tax partner in the Dublin office to enhance its cross-border tax advisory services.

Danish Mehboob, February 26 2019

India’s APA programme a possible substitute for a dispute resolution mechanism

After six years of steady progress, India’s advance pricing agreements (APA) may give multinational companies the certainty they crave, while the system still lacks an effective dispute resolution mechanism.

Josh White, February 26 2019

How tax heads use tax authorities’ advances to fight for more resources

For tax heads beleagured by ever more sophisticated and divergent requirements from different tax authorities, there is an unlikely silver lining. For once, it’s easier to make the case to senior executives in the business that they should take the tax function seriously.

Alexander Hartley, February 25 2019

Sponsored by Machado

Brazil evaluates input criteria for PIS and COFINS credits

Brazil's Federal Revenue Service provided important clarification regarding the concept of inputs for PIS and COFINS credits, but has still left much to discuss.

Gabriel Caldiron Rezende, February 25 2019

David Byrne joins Alvarez and Marsal

Alvarez & Marsal Taxand (A&M Taxand) has appointed David Byrne as senior director to lead the firm’s new UK research & development (R&D) credits service offering.

Anjana Haines, February 25 2019

Data helps businesses tell their TP stories to tax authorities 600 x 375

Businesses use data to tell tax authorities their TP stories

Being in a position to tell the story behind data submitted to tax authorities is why transfer pricing directors say global groups of companies must adopt a technology solution.

Anjana Haines, February 22 2019

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