ITR Search | International Tax Review

Italy turns up the heat on EU with digital sales tax

Italy is hoping its proposed digital sales tax will send a message to the EU and accelerate the process of finding consensus on digital economy taxation. However, the proposal interferes with the EU’s plans and could create double taxation scenarios.

Lena Angvik, November 29 2017

Who will be on the EU’s tax haven blacklist?

The European Union is about to release a blacklist of uncooperative tax jurisdictions as part of the international effort to crackdown on tax avoidance. The blacklist has sparked speculation over which countries are most under threat.

Josh White, November 29 2017

Ashurst strengthens New York tax team

Ashurst has made Jeffrey Koppele and Sharon Kim partners at the US tax practice. This expands the New York tax practice to 21 lawyers, including five partners.

Josh White, November 29 2017

‘Moderate’ Pakpahan to become new Indonesia tax authority chief

Robert Pakpahan will be the new director general of taxation at the Indonesian tax authority, taking over the post from Ken Dwijugiasteadi when he retires.

Joe Stanley-Smith, November 29 2017

Editorial

It's been a busy year for China's tax system, and more is still to come.

November 28 2017

TP in China: all the data in the world

In 2017, China's State Administration of Taxation (SAT) completed its multi-year TP legislation overhaul by issuing Announcement 6 on special tax adjustments, investigations and MAP. With a distinct anti-avoidance flavour, Announcement 6 preludes the escalation and growing complexity of TP enforcement in China. Cheng Chi, Xiaoyue Wang, Kelly Liao, Mimi Wang and Rafael Miraglia discuss.

November 28 2017

Adding wings to a tiger: data in tax enforcement in China

New data and technology-driven, risk-oriented, tax administration and enforcement approaches by the Chinese tax authorities are compelling taxpayers to up their game. Taxpayers are developing enhanced internal tax risk controls and IT, and engaging with the tax authorities in a collaborative manner. Tracy Zhang, Wei Fang, Anthony Chau, Lilly Li, discuss the latest trends and changes.

November 28 2017

Hong Kong tax: Let the economy take the lead

Ayesha Lau, Darren Bowdern, Michael Olesnicky, John Timpany and Curtis Ng discuss Hong Kong’s BEPS-related changes after the territory issued a consultation paper to codify and strengthen TP regulations, as well as joining the Multilateral Instrument (MLI). The Hong Kong government is also increasingly using tax policy to encourage economic development.

November 28 2017

Taiwan: tax goes digital

In 2017, the Taiwan government proposed imposing VAT on foreign enterprises providing e-commerce services to Taiwan individuals, expanding the Taiwan corporate income tax (CIT) nexus rule, and making personal income tax changes. It is also looking at abolishing and replacing the corporate-shareholder imputation tax system. Stephen Hsu, Hazel Chen, Ellen Ting and Betty Lee elaborate.

November 28 2017

All roads lead to…: new integration regime in China customs

In 2017, the China customs authorities took major steps to revamp their existing national structures, with consequences for audit processes and enforcement approaches. In this chapter, Eric Zhou, Rachel Tao, Cheng Dong, and Helen Han explore the impact of these reforms.

November 28 2017

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