Search results for

On May 30 2018, the Indonesia Investment Coordinating Board (BKPM) issued Regulation 5 of 2018 concerning the description of lines of business and types of production in pioneer industries that may be eligible for corporate taxpayer tax holidays, and the relevant procedures for the granting of those tax holidays (BKPM Regulation 5). This regulation serves to further implement the Minister of Finance (MoF) Regulation 35/PMK.010/2018, also concerning the granting of tax holidays for corporate taxpayers (MoF Regulation 35).

Microsoft has long managed its tax affairs through a network of structures spanning the world. Josh White analyses how US tax reform might hit these arrangements, and the jurisdictions they rely on, such as Ireland, Puerto Rico and Singapore.

Are new laws incapable of being subject to statutory construction to depict their meaning? Or are such laws so poorly drafted that companies must glean their intended meaning, outside the parameters of the legislated verbiage, from conference reports, statements of intent by tax authorities at international conferences and referencing documents?

International Tax Review analyses the different ways Amazon and eBay are adapting to be compliant with Australian GST laws once low-value goods are no longer exempt from July 1.

Jorge San Martín and Sebastian Ayza of SMPS Legal explore the complexities of the tax-related aspects of mergers and related transactions involving foreign legal entities in Mexico.

New VAT legislation enacted in Malta introduces the possibility of VAT grouping for regulated financial services and gaming sectors.

Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.

In the first instalment of his new column for International Tax Review, Giles Parsons, who has just left a role at manufacturing multinational Caterpillar, explores the disconnect between the public perception of tax being the shady, secretive world of old, and the reality of transparency initiatives companies are having to adapt to.

Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.

The European Union Commissioner for Competition Margrethe Vestager speaks to Josh White about the EU’s state aid investigations, the future of fair competition and how all multinational companies – not just American ones – need to watch out for her.