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Towards taxation of robots or their use?

The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

January 30 2018

VAT implementation in Saudi Arabia and UAE has teething problems

Some retailers have been accused of charging VAT at rates above 5% Businesses should expect disruption and cashflow issues as the tax authorities in Saudi Arabia and the United Arab Emirates (UAE) come to terms with the long-awaited implementation of VAT.

Joe Stanley-Smith, January 30 2018

Canada: Revised CRA circular softens new restrictions on voluntary disclosure submissions

The Canada Revenue Agency (CRA) has made important changes to its voluntary disclosures scheme that addresses a number of taxpayer concerns ahead of the March implementation date.

January 30 2018

Australia: Corporate collective investment vehicles tax regime

The Australian government released exposure draft legislation on the tax treatment of corporate collective investment vehicles (CCIVs) on Wednesday, December 20 2017. The draft legislation is open to public consultation until February 2 2018 and will apply to income years commencing on or after July 1 2018.

January 30 2018

Georgia: Georgia signs free trade agreement with China

By way of further developing the country's economy, facilitating trade and liberalising its tax regime, Georgia has signed an agreement with China on the creation of free trade zones in Georgia.

January 30 2018

Bosnia and Herzegovina: Indirect Taxation Authority of Bosnia and Herzegovina introduces electronic services

On November 16 2017, the governing board of the Indirect Taxation Authority (ITA) issued the Instruction on the Registration of Users of the ITA Electronic Services (the Instruction). The Instruction entered into force on December 9 2017.

January 30 2018

2018: The busiest tax year yet

The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe Stanley-Smith explores what companies can do to stay ahead of the curve.

Joe Stanley-Smith, January 30 2018

US tax reform: The changes and the next steps

With the US tax reform bill on the verge of being signed, International Tax Review outlines the key takeaways for multinational companies and looks at what will need to be done in the new year.

Joe Stanley-Smith, January 30 2018

Q&A: Margaret Hodge on the Paradise Papers and responsible tax

Margaret Hodge, UK MP for Barking, who chairs the All Parliamentary Party Group (APPG) on Responsible Tax, speaks to International Tax Review about the Paradise Papers and how best to tackle tax avoidance in a modern global economy.

Josh White, January 30 2018

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