International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Search results for

There are 33,160 results that match your search.33,160 results
  • battery
    How Spanish SII is impacting companies: Duracell case study
    Spain has introduced groundbreaking requirements for companies to file transactional data in near real-time. Joe Stanley-Smith examines the case study of global battery company Duracell to explore how companies are dealing with the extra workload from the Suministro Inmediato de Información (SII) legislation, one month on from its implementation on July 1 2017.
    Joe Stanley-Smith, August 23 2017
  • intl-updates-small.jpg
    Ireland: Briefing paper gives insight into Ireland’s international tax policy
    Joe Duffy Tomás Bailey, The Irish Department of Finance published a briefing document in June 2017 that was prepared for the newly appointed Minister for Finance (the Brief). In addition to providing an overview of Ireland's business plan and economic priorities, the Brief provides an updated insight into Ireland's international tax policy.
    August 23 2017
  • intl-updates-small.jpg
    New Zealand: MLI positions
    Brendan Brown Claude Smith New Zealand was one of many countries to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) at a signing ceremony in Paris on June 7 2017. New Zealand has 40 double tax agreements (DTAs), 31 of which are with jurisdictions that have signed the MLI. In 27 cases, New Zealand and the DTA partner have elected that the DTA will be covered by the MLI; these DTAs are referred to as covered tax agreements (CTAs).
    August 23 2017
  • The disaster of Donald Trump
    It would be difficult to imagine a man more ill-suited to high office than Donald Trump, nor a presidency so spectacularly disastrous a mere eight months in. Gung-ho gaffer George W Bush seemed almost statesmanlike in comparison. Even when Trump is calling for peace, love and unity, he gets it wrong.
    August 23 2017
  • policies.jpg
    New substance-over-form litigation procedures in Mexico
    Mexico has introduced new substance-over-form procedures that change the country’s formal approach into one more compliant with the BEPS project. Taxpayers should take note of these developments as they may impact tax disputes, writes Bernardo Ramírez and Valentín Ibarra of Chevez, Ruiz, Zamarripa y Cía.
    August 23 2017
  • intl-updates-small.jpg
    Indonesia: New CFC rule and new anti treaty abuse rule
    Freddy Karyadi Nina Cornelia Santoso Following the enactment of Government Regulation in Lieu of Law (Peraturan Pemerintah Pengganti Undang-undang, or Perppu) No. 1 of 2017, concerning access to financial information for the interest of taxation on May 8 2017, the House of Representatives have further discussed whether to accept and bring the Perppu to a plenary meeting to be ratified as a law.
    August 23 2017
  • intl-updates-small.jpg
    Greece: Clarifications on the tax treatment of foreign trusts and foundations
    Ilias Sakellariou The Greek Independent Authority for Public Revenue (IAPR) published on July 24 2017 a decision (POL. 1114/2017) to provide administrative guidance on the Greek tax treatment of foreign trusts and foundations.
    August 23 2017
  • intl-updates-small.jpg
    US Outbound: Cancellation of APAs by IRS, abuse of discretion
    Mark Martin Mark Horowitz On July 26 2017, the US Tax Court issued a memorandum opinion in Eaton Corp. v. Commissioner, TC Memo 2017-147 that concluded, in part, that cancellation by the IRS of advance pricing agreements (APAs) was an abuse of discretion.
    August 23 2017
  • intl-updates-small.jpg
    Spain: Should medics be taxed on invitations to medical seminars?
    Abigail Blanco The Spanish Central Economic and Administrative Tribunal (TEAC) and State Tax Agency (AEAT) recently concluded that an invitation to a medical practitioner to attend a medical seminar means that they obtain income in kind.
    August 23 2017
  • intl-updates-small.jpg
    Poland: Proposals will not allow investment cost deductions from operational revenue
    Magdalena Zamoyska From 2018 Polish companies will not be allowed to deduct costs of their capital investment activity from operational revenue.
    August 23 2017
Previous
1
...
734
735
736
737
738
...
3315
Next