ITR Search | International Tax Review

Special features - July/August 2018

Read this month's special features on Tax Technology and M&A

July 12 2018

Canada: Of royalties, restrictive covenants and the revenue

A recent technical interpretation released by the Canada Revenue Agency (CRA) confirms the CRA's position that withholding tax under paragraph 212(1)(d) of the Income Tax Act (Canada) (ITA) does not apply to lump-sum payments made to a non-resident of Canada for exclusive distributorship rights and also serves as a reminder to taxpayers of the breadth of the restrictive covenant provisions in the ITA.

July 12 2018

Turkey: New tax opportunities through the revaluation of immovables

New Law No 7144 (the Law) amending the Turkish Tax Procedure Code was published in the Official Gazette on May 25 2018. Through this Law, Temporary Article 31 was added to the Turkish Tax Procedure Code.

July 12 2018

June was an early Christmas for indirect tax geeks

Christmas came early for football fans and indirect tax experts with both the FIFA World Cup and the US Wayfair case dominating the news in June.

Joe Stanley-Smith, July 12 2018

What can Malaysia’s new SST learn from GST?

Malaysia will bring in a sales and services tax (SST) in September 2018 to replace the unpopular goods and services tax (GST). Tax practitioners expect a “hybrid” SST regime that retains some GST features.

Joe Stanley-Smith, July 12 2018

Embracing Tax Technology – The Full Perspective Part II

Your impact on corporate tax systems may be far greater than you think, writes Geoff Peck, executive officer and chief taxologist at PawPaw Taxology.

July 12 2018

SAT: Latest developments in China’s VAT reform

China’s State Administration of Taxation (SAT) provides International Tax Review readers with an exclusive update on VAT reform.

July 12 2018

European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.

Joe Stanley-Smith, July 12 2018

Carbon taxation revenue rose by 50% in 2017 – or did it?

Global revenue from carbon pricing rose by 50% in 2017 compared to 2016, says a new report from the World Bank. While companies can expect green taxes to keep rising, this statistic doesn’t quite tell the whole story.

Joe Stanley-Smith, July 12 2018

Wall Street waits for US tax reform 2.0

Wall Street banks are delaying tax restructuring while they wait for the US Congress to present a new tax bill before the 2018 mid-term elections.

Josh White, July 12 2018

Search results for