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There are 33,160 results that match your search.33,160 results
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    ECJ: Postal address on invoice for VAT purposes is sufficient
    The European Court of Justice’s decision on the possibility of using postal addresses on invoices confirms how the EU VAT Directive should be interpreted. However, the ruling is not restricted to suppliers.
    December 11 2017
  • Brexit means full alignment on customs
    Brexit means full alignment on customs
    After months of gruelling negotiations, the EU and the UK have finally settled on the first parts of a Brexit deal covering the questions around the single market and customs union with major implications for tax policy.
    Josh White, December 08 2017
  • arm large
    The future of the arm’s-length principle
    Reforming the arm’s-length principle was identified as a priority in the BEPS project, but transfer pricing rules are now more complex than ever. Does the post-BEPS era require a reform of the arm’s-length principle?
    Lena Angvik, December 08 2017
  • sydney large
    Australia leads Paradise Papers response against intermediaries
    Australia has urged tax authorities across the globe to begin scrutinising the ‘treasure trove’ of documents from the Paradise Papers. Commissioner Chris Jordan has set his sights on intermediaries which facilitate tax avoidance and evasion.
    Lena Angvik, December 08 2017
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    Global Tax 50 2017
    International Tax Review’s Global Tax 50 provides a rundown of the most influential individuals, organisations, geopolitical events, and trends in the tax world. Now in its seventh year, Anjana Haines introduces the Global Tax 50 2017.
    Anjana Haines, December 07 2017
  • US Tax Reform Big 6
    No. 1: The Big Six
    US tax reform won’t happen – or will it? Many are awaiting the enactment of the US tax reform proposals, which will have a worldwide impact, and the so-called ‘Big Six’ policymakers have had the biggest influence on the plans so far and will continue to steer the debate as it makes its way through Congress.
    December 07 2017
  • Dawn of the robots
    No. 2: The dawn of the robots
    The robot revolution is here, but who – or what – do you tax in this new era of artificial intelligence?
    December 07 2017
  • Sri Mulyani Indrawati
    No. 7: Sri Mulyani Indrawati
    Sri Mulyani Indrawati has had an illustrious career so far, and has shown no sign of slowing down since taking up her position at the head of Indonesia’s finance ministry in July 2016.
    December 07 2017
  • Margrethe Vestager
    No. 5: Margrethe Vestager
    EU Competition Commissioner Margrethe Vestager, who joins the ranks of the Global Tax 50 for the fifth year in a row and took top spot in last year’s ranking, has had a quieter 12 months in 2017 compared to previous years. But that’s not to say multinationals aren’t still trembling with fear at the thought of being faced with state aid allegations from the determined commissioner.
    December 07 2017
  • Richard Murphy
    No. 9: Richard Murphy
    Richard Murphy came up with the idea of country-by-country reporting (CbCR) in 2003 and his vision reached a milestone this year, earning him a top-10 spot in this year’s Global Tax 50.
    December 07 2017
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