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  • special
    Special features - February 2018
    Read this month's special feature on Malta
    January 30 2018
  • winding road
    The Brockman brief: Tax subjectivity and complexity: road to nowhere
    The US tax reform act, among other countries’ proposals and legislative pronouncements, has widened the breadth of subjectivity while adding new multiple systems for federal, state and international compliance, seemingly leading to a road to nowhere for tax simplification and transparency.
    January 30 2018
  • Hold on to your hats…
    The new year has started with a question. While this question can be phrased in a number of ways, the common denominator is the topic: US tax reform.
    Joe Stanley-Smith, January 30 2018
  • intl-updates
    Italy and CbCR: recent developments and filing regulations for Swiss and US groups
    Country-by-country reporting (CbCR) was introduced in Italy by Law No. 208 dated December 2015, published in the Official Journal No. 302 on December 30 2015), and entered into force on January 1 2016. A ministerial decree dated February 23 2017 (Decree), published in the Official Journal on March 8 2017, provided practical guidance on CbCR.
    January 30 2018
  • intl-updates
    Cyprus: Important tax updates in Cyprus at the end of 2017
    The Cyprus Parliament passed important amendments directly impacting taxpayers during the last quarter of 2017. This briefing focuses on the modifications concerning income tax, overdue taxes and tax exemptions on loan restructuring. These amendments have an impact on computations of tax obligations and include revised deadlines with which companies will have to comply when fulfilling their tax responsibilities.
    January 30 2018
  • intl-updates
    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
  • cover-carousel.jpg
    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
  • robots-carousel.jpg
    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
  • Italy leads the way with trend-setting digital sales tax
    Italy leads the way with trend-setting digital sales tax
    Italy is set to impose a new tax on digital transactions, potentially setting a trend for Europe as a way to tackle the problem of tax avoidance among high-tech companies. But is unilateral action the way forward?
    Josh White, January 30 2018
  • malta.jpg
    Malta: Key international tax updates
    A recent report by the OECD confirms Malta is a tax compliant jurisdiction. Nicky Gouder and Luana Scicluna of ARQ Group explore the business-friendly tax benefits Malta has to offer, as well as the introduction of notional interest deduction and the changes to the participation exemption regime.
    January 30 2018
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