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Global Tax 50 special - Q&A with German politician Fabio De Masi

Fabio De Masi, former PANA committee vice-chair and member of the German Bundestag, is a new entrant in this year's Global Tax 50, a list of the most influential individuals, organisations and trends in tax, published by TP Week's sister publication the International Tax Review.

December 15 2017

CbCR: Implementing measures by the Italian Revenue Agency

Antonella Della Rovere and Federico Vincenti of Valente Associati GEB Partners explain why new regulation on CbC reports is of material importance for multinationals with activity in Italy in view of the approaching deadline for the fulfillment of relevant obligations.

December 15 2017

The surprising ways governments and tech companies are working together to close tax loopholes and promote compliance

Historically, there has been long-standing friction between governments and businesses due to complexities within outdated tax laws and compliance processes. As a result, businesses face many obstacles and take on additional costs as they look to grow and expand, while governments fail to collect the true taxes owed, hurting their ability to effectively serve their community.

December 14 2017

Broader tax base set to trump lower corporate income tax

With the BEPS project increasingly reining in countries’ ability to offer tax incentives, governments advocate a low corporate income tax rate as pivotal for attracting business. However, corporate stakeholders, economists and academics in the transfer pricing community point to the diminishing value of corporate income tax.

Lena Angvik, December 14 2017

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

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