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  • Peer company ETRs Benchmarking complexity
    Peer company ETRs: Benchmarking complexity
    The effective tax rate (ETR) of a peer company may be intuitively thought of as an industry benchmark. This benchmark could traditionally be useful to investors, boards of directors, CFOs and tax departments of multinationals and CFOs. But times are changing.
    December 12 2018
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    The Global Tax 20: David Kautter
    David Kautter has had a long year as acting IRS commissioner and assistant secretary for tax policy in the US Treasury Department. In his dual role, Kautter has presided over the first year of putting US tax reform into action.
    December 12 2018
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    The Global Tax 20: Amazon
    Amazon re-enters the Global Tax 20 after it shared the top spot with Starbucks and Google in 2013. This time it's for being a lobbying superpower in the US.
    December 12 2018
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    UK CCO – an ‘opportunity’ for in-house tax functions
    The UK’s corporate criminal offence (CCO) legislation to combat tax evasion represents another pressing reason, and opportunity, for tax functions in multinationals to work closely with colleagues across the organisation, writes Sandy Markwick.
    Sandy Markwick, December 12 2018
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    MLI: Testing the ‘principal purpose’
    Jasper Korving and Loes van Hulten of Deloitte provide an overview of the MLI, focusing in particular on the principal purpose test (PPT), an anti-treaty abuse measure in the convention, how the PPT might apply in practice, and its potential impact on companies.
    December 12 2018
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    Beware of Canadian withholding tax and the breadth of the restrictive covenant rules
    Under Canadian rules, receipt of a payment for a 'restrictive covenant' is generally included in income or subject to Canadian withholding tax when made to a non-resident.
    December 12 2018
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    Crowdfunding: the challenge of designing new tax regulation
    Jorge Correa, partner, and Gerardo Farías, associate, of Creel, García-Cuéllar, Aiza y Enríquez provide an overview of crowdfunding activities and related tax issues in Mexico, highlighting recent regulatory changes and setting out their thoughts on how tax matters in this growing sector might be regulated in the future.
    December 12 2018
  • south-africa table mountain 320 x 215
    KPMG South Africa looks to rebuild trust with clients
    KPMG South Africa plans to restore its reputation with a new leader following the scandal over its role in auditing the Gupta-owned businesses, but rival firms are already poaching their clients who no longer trust the firm.
    Josh White, December 12 2018
  • special
    Special features - December 2018 / January 2019
    Read this month's special features on Mexico and Principal purpose test
    December 12 2018
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    AEOI – the world delivers on the new global standard
    Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.
    December 12 2018
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