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  • 10-t-saint-amans-and-pross-pross-achim-300.jpg
    No. 8: Pascal Saint-Amans and Achim Pross
    This year has been a momentous when considering what the OECD's Centre for Tax Policy and Administration has achieved. Many aspects of the BEPS project have come to fruition even though nobody thought it was possible just a few years ago. But Pascal Saint-Amans says it almost feels like business as usual
    Anjana Haines, December 05 2018
  • 5-us-supreme-court-300.jpg
    No. 5: The US judicial system
    To say it’s been a busy year for tax disputes in the US would certainly be an understatement. During 2018, the courts have made crucial decisions in cases including Altera, Amazon, Medtronic and Wayfair.
    December 05 2018
  • 4-robots-300.jpg
    No. 4: Artificial intelligence and the robot tax
    New technologies are transforming tax, whether it’s how taxes are collected or what can be done to crack down on evasion. Businesses are eying a more cost-efficient future, while others fear the loss of jobs will hit state finances and call for a tax on robots.
    Amelia Schwanke, December 05 2018
  • 6-brexit-300.jpg
    No. 6: Brexit
    After two years of mounting uncertainty, the British government has placed its bets on a compromise with the EU only to find its best hopes of a deal may be crushed in Parliament.
    December 05 2018
  • David Bradbury and Giorgia Maffini
    No. 1: David Bradbury & Giorgia Maffini
    David Bradbury and Giorgia Maffini have been at the centre of the OECD’s work on digital tax. The next step of the BEPS project is to tackle the growing gap between international tax norms and the technological shift in the global economy.
    December 05 2018
  • zurich-switzerland_600 x 375
    EU DAC6 mandatory disclosure rules – why should Swiss intermediaries care?
    Swiss entities must carefully consider the impact of DAC6 now, which requires the disclosure of certain cross-border tax planning arrangements to local tax authorities.
    December 04 2018
  • mysore-palace-600 x 375
    Indian tax treaty benefits available without providing a tax residency certificate
    A recent court ruling means non-resident taxpayers could now claim relief under a tax treaty without obtaining a tax residency certificate (TRC) from their country of residence.
    December 04 2018
  • Man wearing designer watch
    Evolution and adaptation with Kering Group
    Kering’s Group Tax Director Sophie Maddaloni explains how the group’s corporate structure has enabled it to transform from a timber and construction specialist, to a distribution business, to the luxury goods group it is today.
    Joe Stanley-Smith, December 03 2018
  • Google phone playing music
    Facebook, Google and Kering Group questioned by EU MEPs
    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, November 30 2018
  • Money_rolls_Danish_320 x 215
    EU Parliament calls for cum-ex schemes inquiry and tougher rules
    The cum-ex and cum-cum schemes that defrauded EU financial hubs of billions of euros continue to exist in other forms across Europe. An investigations unit and stricter laws could be introduced to tackle the fraud following a parliamentary vote.
    Danish Mehboob, November 30 2018
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