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  • Politicians and campaigners are fond of saying that companies should pay their ‘fair share’ of tax, but the phrase is over-used and lacks legal meaning and backing, becoming little more than a cliché. However, new research has identified clauses in the Constitutions of 15 countries – including two of the G7 member states – which identify an obligation to contribute to the public purse. Joe Stanley-Smith explores how this could force companies to take more notice of the fair-share debate.
  • Roelof Gerritsen and Ivo Kuipers, both partners at Atlas Tax Lawyers in the Netherlands, look at why the country will remain a prime location for multinationals and foreign investors as governments worldwide transition towards more harmonised tax rules in line with the OECD’s BEPS Project.
  • China’s environmental protection tax introduces a new administrative framework that may change the tax burden for polluting enterprises.
  • Khoonming Ho Ayesha Macpherson Lau The Shenzhen-Hong Kong Stock Connect cross-border share trading mechanism commenced operation on December 5 2016.
  • The conclusion of double tax treaties has grown to become one of Malta's key international tax policies, but its experience with mutual agreement procedures (MAP) and alternative dispute resolution mechanisms is in its infancy.
  • Croatia's reformed tax system made significant amendments to the VAT Act, including changes to the rates structure and re-categorising certain goods and services.
  • The Supreme Court has ruled that a dependent agent in Spain can constitute a PE of a foreign enterprise. The judgment said that activities have to be considered in the context of a globalised world where tax treaties have to be interpreted with wider international standards on tax.
  • China’s tax environment is rapidly changing to become more aligned with international standards, alongside more transparent and business-friendly policies. The Director General of International Taxation for China Tizhong Liao talks to Amelia Schwanke about his thoughts on recent tax developments and what businesses can expect in 2017.
  • Sponsored by Dhruva Advisors
    The changes brought about by the Protocol are largely similar to the revised India-Mauritius tax treaty.
  • Marcos Joaquim Gonçalves Alves has left Mattos Filho to set up his own firm, MJ Alves & Burle Advogados e Consultores, taking several Mattos staff with him.