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Editorial

This month's double issue of the International Tax Review magazine offers a feast of articles that will keep readers entertained and informed over the Christmas period and into the new year.

December 15 2016

New TP documentation rules: Update and CbCR example

Maik Heggmair and Tobias Faltlhauser of WTS summarise the new transfer pricing (TP) documentation rules to be implemented in Germany and provide an example of new TP risk assessment possibilities based on new country-by-country reporting (CbCR), which may become relevant for MNEs in the near future.

December 15 2016

Global Tax 50 2016

Now in its sixth year, International Tax Review’s Global Tax 50 provides a rundown of the most influential individuals, organisations and geopolitical events in the tax world. Anjana Haines introduces this year's Global Tax 50 2016.

Anjana Haines, December 15 2016

China: Preferential tax treatments for equity incentives

Rules issued by the Chinese government authorities provide details on the qualifying criteria for preferential tax treatments for equity incentives.

December 15 2016

Digital management in international tax compliance

The German tax authorities have overcome a major obstacle on their path to digitisation thanks to the successful launch of their taxonomy project for electronic standardisation of all German book/tax differences. This realignment also represents huge opportunities for companies.

December 15 2016

Hong Kong: BEPS gains momentum in Hong Kong

Hong Kong's implementation of the BEPS initiatives has been gaining momentum.

December 15 2016

India’s Supreme Court rules entry taxes to be constitutional

Businesses with operations in India have been dealt a blow as the long-drawn-out dispute over entry taxes ends Businesses operating across India have been dealt a blow after the Supreme Court ruled that entry taxes imposed by state governments on cross-border goods from other states are constitutional.

Anjana Haines, December 15 2016

Australia forces four MNEs to pay back tax

Four foreign companies will have to pay back millions in avoided taxes after losing a dispute over their tax residency statuses in the Australian High Court.

Anjana Haines, December 15 2016

The Brockman brief: Tax policy: The time to speak is now

Many interested parties are voicing their opinions on the evolving international tax policies that have emerged since the OECD’s BEPS Project was launched, but the voice of corporations is missing from the discussions. Keith Brockman highlights the need for reasoned opinions that go beyond casual conversations.

December 15 2016

Chile: Taxpayers able to obtain credit on income from non-treaty countries

Rodrigo Winter Bernardita Parodi On October 26 2016, the Productivity Law (Law N° 20,956) was published in the Official Gazette to promote Chile's productivity by establishing a series of measures intended to achieve this goal.

December 15 2016

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