ITR Search | International Tax Review

Tax and HR departments must collaborate to avoid costly IR35 non-compliance

Corporate tax functions must work closely with HR departments immediately to ensure their businesses are ready to comply with the UK’s IR35 legislation, governing payroll taxes and employee contracts, by April 2020.

Danish Mehboob, December 12 2018

ATO releases draft guidance on offshore shipping service hubs

The Australian Taxation Office (ATO) has released a draft schedule that deals with offshore shipping service hubs.

December 11 2018

Indian GAAR disputes to continue but there is hope, say tax directors

Tax departments must be extra-vigilant to avoid costly litigation resulting from India’s recurrent and creative use of the general anti-avoidance rule, say tax directors – but even strong documentation may not be enough.

Anjana Haines, December 10 2018

Pushing the digital frontiers of tax in China

Drawing on China and international experience with the digitalisation of taxation, in particular as it relates to indirect taxation, Lachlan Wolfers, Vincent Pang, John Wang and Grace Luo chart out the possible future of tax rules, tax administration, and the tax profession itself.

December 10 2018

One giant step forward in Chinese IIT reform

China’s individual income tax (IIT) reform has finally been implemented. While it has brought benefits for some, others await further clarity from the authorities on the implications. Michelle Zhou, Jason Jiang, Murray Sarelius and Sheila Zhang outline the impacts of this major tax reform and key considerations for taxpayers.

December 10 2018

Taiwan’s forward-looking tax policies

Taiwan refined its framework for taxing digital economy businesses in the past year, improved the tax rules for foreign enterprises operating regional logistics hubs, and updated transfer pricing (TP) provisions. Sherry Chang, Stephen Hsu, Hazel Chen, Ellen Ting, Lynn Chen and Betty Lee examine these important policy developments.

December 10 2018

Checklist of hot China tax issues for MNEs in 2019

In 2019, multinational enterprises (MNEs) should be alert for the following anticipated China tax developments.

December 10 2018

R&D 2.0: Taking tax incentives to the next level in China

A rapidly evolving domestic and international economic climate is pushing both the Chinese government and enterprises to accelerate their innovation efforts. To revitalise the country through science and technology, more tax policies have been introduced to support R&D-oriented enterprises. Bin Yang, Benjamin Lu and Liang Wu outline these exciting new developments.

December 10 2018

Seeing the tax trees from the data forest – managing tax administration in the digital age

China’s multi-year tax administrative modernisation programme is leveraging big data technology and a restructured tax authority for effective enforcement. Tracey Zhang, Fang Wei, Lilly Li and Anthony Chau explain how this increased collection efficacy is transitioning the tax administration to a more mature and reasonable approach to dealing with the ever more complex commercial issues.

December 10 2018

When America squeezes – implications of US tax reform for China

The passage of the US tax reform law ushered in big changes to the global tax landscape. Governments and businesses globally have since expended considerable efforts to understand and assess the wide-ranging impacts of these critical changes. Wade Wagatsuma, Xiaoyue Wang, David Ling, Shirley Shen, Koko Tang and Jennifer Weng, discuss the key changes and their impact on China.

December 10 2018

Search results for