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There are 33,160 results that match your search.33,160 results
  • AdobeStock_130972011_beware
    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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    DAC 6 reporting requirements pose numerous compliance problems
    The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.
    Christian Kaeser, December 12 2018
  • kautter-280.jpg
    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
  • jordan-280.jpg
    The Global Tax 20: Chris Jordan
    Australian Taxation Office (ATO) Commissioner Chris Jordan never gives up on a worthy fight.
    December 12 2018
  • battiau-250.jpg
    The Global Tax 20: Piet Battiau
    The OECD's indirect tax unit has managed to make the lives of tax professionals simpler as countries have implemented the International VAT/GST Guidelines over the past year.
    December 12 2018
  • balco-200.jpg
    The Global Tax 20: Tomas Balco
    Tomas Balco's first year at the OECD has been a tough one, but he has shone through some of the toughest projects assigned to him in his first year as head of the transfer pricing unit.
    December 12 2018
  • vestager-570.jpg
    The Global Tax 20: Margrethe Vestager
    The EU's most feared woman on state aid investigations has not strayed from dealing with unfair tax competition by member states and multinationals, but there were hints of her softening her stance – a little.
    December 12 2018
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    Tax Relief
    Tax Relief looks back more than 2,000 years to find the tax aspects of Christmas.
    December 12 2018
  • ranjan-120.jpg
    The Global Tax 20: Akhilesh Ranjan
    Akhilesh Ranjan is a significant person in the global discussions on BEPS deliverables and the debate on how to tax digital businesses, and is leading India's charge toward a 2019 direct tax reform.
    December 12 2018
  • Uncertainty matters for journalists, too
    Editor Joe Stanley-Smith looks back on the events of 2018.
    Joe Stanley-Smith, December 12 2018
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