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Sponsored by KPMG Russia

Evolution of Russia's beneficial ownership concept understanding

Dmitry Garaev and Anastasia Avdonina analyse the Russian Federal Tax Service's interpretation of the concept of beneficial ownership.

July 12 2018

Sponsored by Eurofast Bosnia & Herzegovnia

Bosnia: Republic of Srpska introduces new law on the deadlines for settlement of financial obligations in commercial transactions

The National Assembly of the Republic of Srpska has adopted a law (New Law) that regulates the deadlines for the settlement of financial obligations and penalties applicable in cases of failure to comply.

July 12 2018

Sponsored by Garrigues Spain

Spain: Subrogation to tax rights and obligations in mergers

Subrogation to the tax rights and obligations in mergers, spinoffs and asset contributions, remains unaltered.

July 12 2018

Digital tax: An ‘arms race’ between the EC and the OECD

The search for a long-term digital tax solution has been compared to an arms race, with the EC vying for the lead role over the OECD, while the UN places its bets.

Josh White, July 12 2018

Retroactivity threat looms for companies after Wayfair case

Some states are pushing the boundaries of the US Wayfair judgment by applying their sales tax rules retroactively, putting them on a direct collision course with taxpayers.

Joe Stanley-Smith, July 12 2018

The ‘Harry Kane theory of value’ and the flaws in the EU’s digital tax plans

Value creation is where the problems begin with digital tax. How can you decide where the value is created by the England captain’s World Cup strip? Michael Devereux explores whether it is Russia, England or Bangladesh.

Josh White, July 10 2018

ATAD to hike intra-group financing costs for unprepared MNEs

In-house tax professionals have told TP Week they expect the EU’s Anti-Tax Avoidance Directive to increase the cost of intra-group financing, but few have actually made structural changes in anticipation of the rules.

Lena Angvik, July 10 2018

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