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  • disputes-carousel.jpg
    Could lower tax demands be the answer to cutting disputes?
    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.
    Anjana Haines, February 27 2018
  • Parliament of India 320
    Limited tax perks for MNEs in India’s last budget before 2019 elections
    The budget was well received, but the largest companies did not see their corporate tax rate cut In a budget that will play well with the electorate ahead of the 2019 elections, Finance Minister Arun Jaitley gave generously to some businesses, but left MNEs disappointed, and with a potentially higher tax burden.
    Anjana Haines, February 27 2018
  • Macron-Trump-Lagarde 320x215
    No room for doubt: the ‘race to the bottom’ is on
    Judging by the speeches at the World Economic Forum in Davos, political and business leaders are concerned by the changing dynamics of international tax competition and there can be no doubt that the ‘race to the bottom’ is on.
    Josh White, February 27 2018
  • Rotterdam-Netherlands-320x215
    US tax reform: The tax competition risks to the Netherlands and EU
    Advisers expect some American companies to take their assets out of the Netherlands The Netherlands, a gateway for American business to enter the EU market, faces tough tax competition as a result of the US tax reform. But the US changes may have made things more difficult for the EU as a whole.
    Josh White, February 27 2018
  • Going for gold in transactional tax
    The Winter Olympics captured the attention of the world during February as athletes speed skated, snowboarded, scored, slid and skied for the greatest prizes in winter sports.
    February 27 2018
  • mountain
    The Brockman brief: Fast-track approvals
    With the avalanche and uncertainty of unilateral adoption of BEPS-related provisions by many countries, in addition to subjective general anti-abuse treaty-based legislation, excessive lead times and inefficiencies of competent authority/treaty approval processes are becoming more costly and significant for both taxpayers and tax administrations.
    February 27 2018
  • london-UK 320 x 215
    UK considers closer links between employment and tax rules
    The taxation of ‘self-employed’ workers at companies like Uber has been a major point of contention in recent years The UK government has released its response to the Taylor Review, but the reaction to its response have been mixed among those working in, and representing, the gig economy.
    Anjana Haines, February 27 2018
  • intl-updates-small.jpg
    Sponsored by PwC Brazil
    Brazil: Conversion into law of amendments to the oil and gas tax framework
    On December 29 2017, Law 13,586/2017 (dated December 28 2017) was published providing for the conversion of Provisionary Measure 795/2017 (PM 795/2017) into law.
    Jaime Andrade, February 27 2018
  • intl-updates-small.jpg
    Sponsored by KPMG China
    China: Tax treaty relief clarifications issued
    The Chinese State Administration of Taxation (SAT) has introduced two important new circulars to clarify the application of relief under China's double tax agreements (DTAs).
    Khoonming Ho, February 27 2018
  • The new CIT project will bring changes to the existing model
    Sponsored by Deloitte Mexico
    Mexico: Lack of business purpose as factor in determining sham transactions
    A recent court ruling in Mexico has enabled the tax authorities to dive deeper into taxpayer affairs to determine whether transactions have real substance. Carlos Ramírez & Víctor Masón of Deloitte Mexico explain why taxpayers should take note of this judgment.
    February 27 2018
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