ITR Search | International Tax Review

Andersen Tax debuts in Ireland

Andersen Tax has announced it will make its debut in Ireland as collaborating Dublin-based firm, mgpartners, takes on the Andersen brand.

Josh White, January 04 2018

Technical issues give rise to CbCR deadline extensions

Despite the vast majority of multinationals being ready to file their country-by-country reports by the end of the year, several countries chose to defer the filing deadline for a variety of reasons, including difficulties with the XML format.

Lena Angvik, January 04 2018

Brazil: Remuneration of executives and the labour reform

The remuneration of executives is always an object of attention for the Federal Internal Revenue Service. Whenever there is a new remuneration policy introduced in the market, the Internal Revenue checks whether the adjustment is remuneratory in character, and whether such expense will be deductible by the company when ascertaining its actual profit.

January 03 2018

Houthoff adds Paulus Merks to expanding tax team

Houthoff, the independent law firm headquartered in the Netherlands, expects to double its tax team by the end of 2018, starting with the hiring of Paulus Merks as a partner in Amsterdam.

Lena Angvik, January 03 2018

Hogan Lovells promotes two to counsel

Hogan Lovells has announced two promotions in its tax departments in London and New York.

Joe Stanley-Smith, January 03 2018

Russia extends 'Google tax' as part of tax code changes

The Russian government is preparing to extend the so-called ‘Google tax’ as part of changes to its tax code after President Vladimir Putin signed off on the proposals in December 2017. The government has also announced several other changes.

Josh White, January 02 2018

2018 outlook for landmark transfer pricing disputes

TP Week rounds up some of the most influential transfer pricing disputes from the past year, and explores how they could evolve this year or what repercussions they could have for similar cases.

Lena Angvik, January 02 2018

Will US tax reform spark a new ‘race to the bottom’?

The US’s long-awaited tax reform has brought the country’s corporate tax rate down to 21% - below 2017’s OECD average rate of around 25%. Will this spark a new wave of tax competition?

Joe Stanley-Smith, January 02 2018

Swedish court rules on hindsight in arm’s-length pricing

A Swedish court has ruled on timelines for information used in benchmarking searches in a case involving The Absolut Company, which produces Absolut Vodka. The court concluded, supported by the OECD TP Guidelines, that looking at data from years after the year under review would constitute hindsight and would not be accepted.

Lena Angvik, December 28 2017

ECJ sets precedent for VAT calculation rebates in the pharmaceutical industry

In the EU case involving global pharmaceutical company Boehringer Ingelheim, the European Court of Justice (ECJ) has set precedent on the long-debated matter of how rebates should be treated for VAT purposes when they are provided to parties not operating in the same distribution chain. Jan Sanders, who has been professionally analysing the matter for several years, discusses the impact of the ruling, which is significant for drug makers, health insurers and governments throughout the whole EU.

December 21 2017

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