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    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
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    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
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    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
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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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    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
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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
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    Digital tax ball ‘back in the OECD court’
    Irish Minister for Finance Paschal Donohoe didn’t appreciate what the EU had served up Member states have killed off the EU's digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.
    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
  • 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
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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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