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    Brazil’s tax authority provides clarity on business tax matters
    The Brazilian tax authorities (RFB, under its Portuguese acronym) issued Normative Instructions (NIs) and a tax ruling in recent months that will help companies operating cross-border to understand the authorities' position.
    March 23 2017
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    Chile: Tax consequences on international mergers
    International mergers have been a topic of discussion in the tax arena lately. Astrid Schudeck and Francisca Peña of PwC Chile examine whether or not they may be done without any Chilean tax consequences.
    March 23 2017
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    Sugar tax: The winners and losers
    Countries worldwide have followed Mexico’s lead to tax sugar-sweetened drinks in an effort to curb obesity and unhealthy habits, but these measures are coming at a cost to manufacturers and may not be as profitable for governments as they suggest.
    Anjana Haines, March 23 2017
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    Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development
    The world is on the cusp of a major tax revolution as cryptocurrencies and online distributed ledger technologies, such as blockchain, push financial systems from the physical world to online. Amelia Schwanke speaks to the experts in a roundtable discussion about the tax implications and usage of digital currencies and blockchain.
    Amelia Schwanke, March 23 2017
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    Inter-group financing by MNEs faces imminent change in the US
    The US tax system is on the brink of change as upcoming discussions centre on tax policy (including regulations related to inversion transactions) that will ultimately reshape the US tax treatment of inter-company financing within MNEs. In the second half of 2016, a stream of new regulations and law changes, both actual and proposed, in and outside of the US, created new issues for inter-group financing by multinationals. Stuart Chessman, director at Vivendi, discusses the salient points.
    March 23 2017
  • The future is now
    Everyone's heard of Bitcoin and the overnight millionaires the cryptocurrency made. But it is the technology that underpins it, which includes blockchain, which could really shake up the tax world. Could it one day eliminate the need for advisers? Might it spell the end of country-by-country reporting, data leaks and the need for audits?
    Anjana Haines, March 23 2017
  • Deals of the month
    See who has done the tax work on this month’s biggest deals
    March 23 2017
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    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.
    March 23 2017
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    Switzerland: Swiss Federal Council to introduce revised CTR III legislation quickly
    Jacques Kistler Rene Zulauf After the rejection of Corporate Tax Reform III (CTR III) by the Swiss electorate on February 12 2017, the Swiss Federal Council now plans to introduce revised legislation of the tax reform quickly and has instructed the finance ministry accordingly.
    March 23 2017
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    Bosnia and Herzegovina: Amendments to the Profit Tax Law in Republic of Srpska of Bosnia and Herzegovina
    Dajana Topic The National Assembly of the Republic of Srpska (RS) adopted amendments to the Profit Tax Law on December 28 2016. The main changes entered into force on January 1 2017.
    March 23 2017
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