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EU: EU public country-by-country reporting

Bob van der Made The EU Parliament's members of the Economic and Monetary Affairs (ECON) Committee and the Legal Affairs Committee (JURI) published their joint draft legislative recommendations on the European Commission's public country-by-country reporting (public CbCR) proposal on February 9 2017.

February 28 2017

Inside M&A: Welcome to the Tax Transactional Survey 2017

International Tax Review’s flagship tax transactional feature looks at the global M&A market during 2016, explores the tax trends in major deals that may continue into 2017, and provides a breakdown of the leading firms in transactional advice across multiple jurisdictions.

February 28 2017

The Brockman brief: Tax haven blacklist: Talk of the town

As EU member states determine the criteria for what constitutes a tax haven, while at the same time lowering their tax rates, the debate over tax havens is growing. Keith Brockman considers the parameters of the ideas of ‘transparency’ and ‘tax haven blacklist’.

February 28 2017

Editorial

Mergers and acquisitions work is the lifeblood of many tax practices and the market has recovered since the lows of the financial crisis. A flurry of large deals in late 2016, including the $108 billion AT&T purchase of Time Warner, meant 2016 was the second-busiest for deal making since the crisis, but how will the M&A market respond to political upheaval across the globe?

February 28 2017

GE/PwC deal advances trend to outsource tax functions

With corporations meeting the demands of rapidly changing regulations, increased audits, and new tax technology functions, some are overwhelmed with how much tax is influencing their business strategy – leading to a number of outsourcing arrangements. Amelia Schwanke explores whether General Electric (GE) and PwC’s recent agreement has ignited a new trend for outsourcing a business’s tax function

Amelia Schwanke, February 28 2017

Deals of the month

See who has done the tax work on this month’s biggest deals

February 28 2017

Australia: Australian government submits DPT Bill to parliament

Michael Yunan Following further consultation, final legislation to implement a diverted profits tax (DPT) in Australia has been introduced into parliament.

February 28 2017

China: Tax implications of China’s regulatory rules on cross-border leverage

Khoonming Ho Lewis Lu The People's Bank of China (PBOC) issued PBOC Circular 9 [2017] on January 12 2017. This makes important changes to the regulations determining how much leverage Chinese enterprises, including foreign invested enterprises (FIEs), can take on through cross-border borrowing into China.

February 28 2017

Transfer pricing adjustments in Mexico

Mexican tax rules dealing with transfer pricing adjustments entered into force on January 1 2017. These rules deal only with primary adjustments and all the formalities related to them, especially those to meet the requirements for deductions. Primary adjustments can even be recognised on a cashless basis. Unfortunately, at this stage secondary adjustments are not covered in these rules. Ricardo Rendón and Yoshio Uehara explain the changes.

February 28 2017

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