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The Philippines is implementing a five-step tax cut package The Philippines is set to implement corporate tax cuts in its drive to become a leading tech hub in Southeast Asia. The Philippine government hopes its bid to overhaul the tax regime will attract more businesses in the long term.

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.

The Canada Revenue Agency (CRA, or the minister) has broad powers to audit and assess Canadian taxpayers, which leads to a variety of disputes in the courts.

International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

Joe Stanley-Smith sits down with Tom Brandt, chief risk officer at the IRS, to discuss managing budget cuts, tax reform and the growing threat of cybersecurity.

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.

For many years the Spanish 'participation exemption' regime had the particular characteristic that whereas the capital gains and dividends obtained by Spanish companies from foreign shares were exempt from corporate income tax (subject to given minimum investment and taxation requirements), any losses deriving from the transfer of those shares were deductible for corporate income tax purposes.

Malta's maritime industry is undeniably one of the island's economic pillars, with the shipping register being the sixth largest in the world and the largest in Europe.

A tax treaty between Georgia and Moldova is the first of its kind concluded between the two countries, and will enter into force after the ratification instruments are exchanged.

On December 21 2017, the President of Belarus signed the Law on 'The Development of a Digital Economy' (Law). After its entry into force on March 22 2018, businesses based on blockchain technology will become legally regulated in Belarus.