ITR Search | International Tax Review

TP and credit ratings: Determining the anchor rate

Although commercial tools are widely used by transfer pricing (TP) practitioners and tax authorities to determine the risks posed by borrowers with no previous credit ratings, there are some grey areas on how to apply the arm’s-length principle.

August 14 2019

IFA President: The arm’s-length principle will survive BEPS 2.0

Despite the storm of the digital tax debate, the world will find it hard to do without the arm’s-length principle (ALP). TP Week speaks to IFA President Murray Clayson about the future of the ALP.

Josh White, August 13 2019

What to expect at the IFA 2019 Congress

International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds.

Josh White, August 09 2019

Big tech changed everything for international tax

The OECD has been forced to question its own assumptions since the high-tech sector destabilised the international tax system. Taxpayers fear this shift will herald radical change.

Josh White, August 06 2019

Blockchain could create tax certainty in transactional taxes

In-house blockchain experts and consultants say companies and tax authorities can use distributed ledger technology to report and administer transactional taxes as real-time reporting increases.

Danish Mehboob, August 05 2019

Euromoney Legal Media Group Americas Rising Star Awards: Shortlist announced

Euromoney Legal Media Group has announced the shortlist for its second annual Americas Rising Stars Awards.

Anjana Haines, August 05 2019

EU looks at using R&D costs to solve digital tax impasse

The European Commission is set to look at the possibility of using R&D costs as a way of reallocating income. This may be the starting point for an EU-wide solution to taxing the digital economy.

Josh White, August 01 2019

The Corporate Accountability Network makes the case for public CbCR

The UK Corporate Accountability Network is making the investment case for taking country-by-country reporting (CbCR) public and some corporate tax directors think this step might be inevitable.

Josh White, July 30 2019

Enhanced accounting standards could curb investor tax frustrations

Companies are starting to explore whether the UK Corporate Accountability Network’s latest accountancy framework - which requires tax data to be included in financial accounts for investor analysis - benefits their tax and business strategies.

Danish Mehboob, July 29 2019

Americas Tax Awards 2019: Nominees announced

The nominees for the 14th annual Americas Tax Awards have been announced.

Anjana Haines, July 25 2019

Search results for