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Mike Bernard, former Microsoft tax counsel, has joined Vertex as chief tax officer, replacing Peggi Rockefeller, who is retiring.

The European Commission has proposed a digital sales tax on revenues as an interim measure and a virtual permanent establishment regime for the long-term. However, there are risks that such an uncoordinated move could distort trade competition and lead to double taxation.

The OECD plans to achieve an international consensus by 2020 on taxing the digital economy, but this ambitious timeline is unrealistic, say experts. The OECD’s David Bradbury defends the organisation’s approach in an exclusive conversation with International Tax Review.

Businesses love certainty. It allows them to plan and act on short, medium, and long-term strategies. The unexpected brings operational complexities they do not need. Recently, as taxation of the digital economy gathers pace it is a case of ‘expect the unexpected’ for digital businesses operating globally. Taxamo’s Iman Deschâtres and JP McCarthy explore the topic.

Doug O’Donnell, head of the large business and international (LB&I) department in the IRS, speaks to Joe Stanley-Smith about how he runs his large business and international department in the rapidly changing arenas of US and international tax.

On February 21 2018, the Ministry of Economy and Finance (MEF) released draft regulations for public consultation designed to provide operational guidance on transfer pricing. Following the international evolution that occurred at the OECD level, particularly with the BEPS project, a working group composed of the Finance Department, the Revenue Agency and the tax police have prepared an action plan aimed at implementing the legislation, providing clarity to taxpayers on basic principles and ensuring adequate training on the structures responsible for applying these rules.

As the United Kingdom hastily prepares for its planned exit from the EU, thereby leaving EU27 Member States (EU27), interesting trends are starting to develop for this change.

This year has been so busy thus far that it came as a surprise to me, when putting together this issue of International Tax Review, to realise that it was almost April, and that we're nearly a third of the way through the year.

The concept of the arm's-length principle is not new but the breadth of its interpretation today has changed considerably since it was first officially set out in Article 9 (Taxation on Income: Associated Enterprises) of the OECD's 1998 Model Tax Convention on Income and on Capital.