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Brand value, brand equity, and brand IP

Brands are complex intangible assets. As explained by Tim Heberden and Cam Smith of Deloitte, robust valuations and royalty opinions should incorporate analysis of the legal rights underpinning the brand, together with the associated reputational stock that drives purchase behaviour.

August 28 2018

The UK’s no-deal Brexit VAT plan could be good for importers

Proposals for ‘postponed accounting’ to limit cashflow impact in the UK’s guidance on a no-deal Brexit are of some comfort to businesses operating cross-border.

Joe Stanley-Smith, August 24 2018

How leaders communicate tax to the non-tax world

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.

Sandy Markwick, August 24 2018

The new tax function: Building a culture of no surprises

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.

Anjana Haines, August 24 2018

The importance of working together

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.

Anjana Haines, August 24 2018

TP: Employees trigger value creation within MNEs

Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

August 24 2018

From IGP to VAT unity – a story of VAT

Thierry Charon and Olivier Coulon of Loyens & Loeff take to the stage to discuss a tempestuous year for indirect tax in the financial and insurance sectors.

August 24 2018

Canada: Québec sales tax amendments targeting digital supplies

On June 12 2018, the proposed amendments to the Act respecting the Québec Sales Tax (QSTA) targeting the digital economy and e-commerce businesses received Royal Assent.

August 24 2018

Domino’s Pizza case ‘encouraging’ for MNEs expanding into India

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.

Josh White, August 24 2018

Investors in Spanish tax lease system at risk of state aid reclaims

Spain may be forced to claw back huge sums from investors who have benefitted from its tax lease system following a ruling from the European Court of Justice. A final pending judgment from the General Court of the EU is likely to confirm the ECJ’s position.

Joe Stanley-Smith, August 24 2018

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