ITR Search | International Tax Review

Spain: Would EU law preclude Spanish inheritance and gift tax legislation in relation to cases involving parties resident in third states?

Rafael Calvo Salvador Pastoriza The EU institutions have emphasised in the past that European law precludes the Spanish inheritance and gift tax legislation. As a result, the European Commission commenced an infringement procedure against Spain to put an end to the discrimination being suffered by some EU citizens as a result of the wording of the Spanish (central and autonomous community government) legislation in force at that time, applicable to inheritances.

May 30 2017

Compliance burdens rise despite lower tax rates and more incentives

Governments worldwide are seeking alternative means to attract businesses as global tax reforms and weak economic growth drive tax rates down, but the tax changes are anything but positive for businesses.

Natalie Leonidou, May 30 2017

Australia gets even tougher on tackling MNE tax avoidance

Businesses will see their nest eggs hit as the ATO gets tough Australian Treasurer Scott Morrison says the government will continue its crackdown on multinationals not paying their 'fair share' of tax and announced more targeted measures in his 2017-18 budget speech. He also announced a major levy that will hit the country's biggest banks.

Anjana Haines, May 30 2017

The future of tax technology is now

The role of technology and digital tools in taxation is growing. Jon Dobell, EY global compliance and reporting leader in the tax group, discusses the power of technology and how it will change tax functions in the future.

May 30 2017

UK parties split over taxes

As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy. Josh White examines the party manifestos.

May 30 2017

The economics behind EU tax probes: What it means for you

Understanding competition economics can help multinationals and national authorities restore and maintain the legal certainty of tax rulings. In the first of a two-part series of articles, Carina Lange, senior consultant at CEG Global in the Netherlands, explains the approach the Commission is taking to assess whether tax rulings or systems distort competition and how it fits into the general economic assessment of state aid cases.

May 30 2017

Tax Relief

Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.

May 30 2017

Transforming tax – under pressure

Tax departments are feeling the heat. A tsunami of changes is causing them to rethink their purpose and review how they operate. Mark Body, director, tax transformation (financial services) at KPMG in the UK, considers how corporate tax leaders are adapting to the changes, and what the future is likely to hold for them and their teams.

May 30 2017

Brazil: Tax authorities issue guidance on the treatment of software as a service

The Brazilian tax authorities attempt to resolve the withholding tax treatment of payments in relation to software, which has been a controversial issue for several years.

May 30 2017

South Africa: SARS confirms zero dividends tax rate in Swedish-South Africa DTA

Anne Bennett In a binding private ruling, dated March 1 2017, the South African Revenue Service (SARS) confirmed that as a result of the most favoured nation (MFN) clause in the double tax treaty held between South Africa and Sweden, South African dividends tax is not payable on dividends declared by a local company to a Swedish resident shareholder.

May 30 2017

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