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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.

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.

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.

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.

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

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.

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).

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.

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