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The tax treaty dispute resolution process is a critical and significant issue for multinational organisations and the OECD, which has invited taxpayers to be an integral part of the oversight process.

In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

As a small island, Malta has positioned itself as one of the most established regulatory bodies worldwide, write Nicky Gouder and Luana Scicluna of ARQ Group.

Danaher Corporation’s Jim Ditkoff talks to International Tax Review about what the end of the inversion era means for US businesses.

Foreign companies need to examine the potential consequences of the US Wayfair case as states consider hunting for more tax dollars abroad, say tax advisers.

On August 2 2018, Government Regulation 37 of 2018 concerning treatment of taxation and/or non-tax state revenue in the mineral mining business field (GR 37/2018) was enacted. The purpose of this regulation is to provide legal certainty in terms of taxation and/or the imposition of non-tax state revenue for holders of mineral mining licences in Indonesia. GR 37/2018 stipulates that the income tax provisions regulated thereunder will only apply to certain mineral mining companies, those being: (i) holders of a Mining Business Licence (Izin Usaha Pertambangan, or IUP); (ii) holders of a Special Mining Business Licence (Izin Usaha Pertambangan Khusus, or IUPK); (iii) holders of a People’s Mining Licence (Izin Pertambangan Rakyat, or IPR); (iv) holders of an Operation-Production Special Mining Business Licence (Izin Usaha Pertambangan Khusus Operasi Produksi, or IUPK Operasi Produksi) from the conversion of an unexpired contract of work; and (v) holders of a contract of work which stipulates income tax obligations in accordance with the prevailing income tax laws (i.e., the Indonesian Income Tax Law). For holders of a contract of work that stipulates income tax obligations in line with the prevailing Income Tax Law, the taxation provisions under that contract of work will apply until the contract expires.

Editor Joe Stanley-Smith introduces the September issue of International Tax Review.

Foreign multinationals can expand their brand presence in India through a franchise agreement without suffering a higher tax burden imposed on permanent establishments (PE) following the Domino’s Pizza case.

A key role of heads of tax in large organisations is to be the ‘ambassador’ for tax, raising its profile and providing advice around opportunities and risks, writes Sandy Markwick, head of the Tax Director Network at Winmark. Being effective in this capacity requires advanced communications skills.