ITR Search | International Tax Review

Facebook overhauls tax structure in Ireland

Facebook has announced it will adopt a local selling model and pay tax in the countries where its profits are made, as opposed to redirecting its revenue through its international headquarters in Dublin.

Josh White, December 14 2017

Brazil: Congress approves amendment to DTA with Norway

The Brazilian National Congress approved a protocol on October 5 2017 that amends the double tax agreement (DTA) between Brazil and Norway in order to improve the exchange of information between the competent authorities of both contracting states.

December 14 2017

UK budget targets tech titans – or does it?

Technology companies may feel targeted by the UK's budget, which introduced measures that will hit companies including Amazon, eBay, Google, Facebook and Twitter, but there were also some sweeteners to encourage post-Brexit economic prosperity.

Joe Stanley-Smith, December 14 2017

EU plays it safe with tax blacklist

The EU maintains that the blacklist is an opportunity to develop a dialogue with uncooperative jurisdictions to facilitate change. Let's see if that happens The EU Council has listed 17 jurisdictions as non-cooperative for tax purposes in its latest blacklist, and also released a grey list of 47 countries, but it has played it safe by excluding known tax havens.

Anjana Haines, December 14 2017

France puts business at ease over mergers

The changes are expected to improve the state of affairs for taxpayers and tax professionals The French government has released a second corrective finance bill for 2017, which contains new provisions for cross-border mergers in response to a ruling by the European Court of Justice (ECJ) in March 2017 and complementing Emmanuel Macron's pro-business agenda.

Josh White, December 14 2017

Deals of the month

See who has done the tax work on this month’s biggest deals

December 14 2017

New beginnings

"Everything you see exists together in a delicate balance … and so we are all connected in the great Circle of Life," Mufasa once told his young cub in The Lion King.

December 14 2017

International tax dispute resolution – the MLI conundrum

Peter Nias, barrister and Centre of Effective Dispute Resolution (CEDR) panel mediator of Pump Court Tax Chambers in the UK, considers whether the arbitration provisions in the OECD’s Multilateral Instrument (MLI) and Action 14 proposals offer the only option for dispute resolution for all parties.

December 14 2017

Embracing tax certainty through improved dispute resolution

A suite of mutually reinforcing measures with an overall focus on resolution at the earliest point in time is the ultimate goal for taxpayers and tax authorities. Achim Pross, Sandra Knaepen and Mark Johnson of the OECD describe the organisation’s comprehensive dispute resolution agenda, both within and beyond the BEPS project.

December 14 2017

A new digital era for revenue authorities

For the past couple of years, many commentators have used the term “disruption,” sometimes without much forethought, writes Carolyn Bailey, Americas digital tax administration services leader at EY. It sells newspapers, magazines and journals, and it attracts television viewers.

December 14 2017

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