ITR Search | International Tax Review

Tax directors slam French DST deadline as ‘impossible’

France says it will introduce its digital service tax (DST) in January 1 2019 after scrapping an earlier statement to wait until March 2019 for an EU-wide approach.

Danish Mehboob, December 14 2018

How tax heads are responding to the rise and rise of VAT

VAT, first implemented in France in the 1950s, is a young tax. But its importance has exploded in the last few decades: few countries now lack a VAT, and rates are at historic highs. Tax directors tell International Tax Review how they are responding and what they expect from the future.

Alexander Hartley, December 14 2018

Finland’s Hannes Snellman promotes Antti Alanko to partner

Alanko will become a partner in the firm’s Helsinki office on January 1 2019.

Alexander Hartley, December 14 2018

Saudi businesses prepare the ground for new TP rules

Saudi Arabia has released its new transfer pricing standards in an effort to align with OECD standards from January 2019, but even the status quo brings some anxiety for taxpayers.

Josh White, December 13 2018

Facebook, Google and Kering Group questioned by EU MEPs

Some MEPs are frustrated that European governments can’t extract more taxation from Google on services it offers to EU consumers Facebook and Google emphasised the importance of international consensus on changes to the international tax system to tax the digital economy and the scope of value creation during an EU Parliament committee hearing.

Joe Stanley-Smith, December 12 2018

Countries disagree on advantages of MLI ‘synthesised texts’

Jurisdictions are beginning to create 'synthesised texts' to help taxpayers understand how the OECD's multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.

December 12 2018

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

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

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

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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