ITR Search | International Tax Review

McDonald’s is moving its international tax base to the UK, but is the European Commission’s intense scrutiny of its tax arrangements the only reason?

Lena Angvik, December 15 2016

Assessing the tax impact of Brexit on Asia

An economic partnership now lies in shambles following the UK’s unilateral decision to separate from the European Union. The impact of this split will be felt by Asian businesses that need to prepare for this unprecedented change. Lam Kok Shang, head of indirect tax, and Angelia Chew, Asia Pacific trade and customs leader, of KPMG in Singapore, explore what may lie ahead.

December 15 2016

Special features - December 2016

Read this month's special features on Germany, Brexit and Mexico

December 15 2016

Luxembourg: Luxembourg’s transition from the EU Savings Directive to CRS

Alain Verbeken Alina Trotska Luxembourg is amending its domestic laws in line with EU changes to repeal the EU Savings Directive and introduce the common reporting standard (CRS) to facilitate the automatic exchange of tax information (AEOI).

December 15 2016

Cyprus: The amended Cyprus IP box regime

Zoe Kokoni The Cyprus House of Representatives approve legislative proposals for a revised intellectual property (IP) box regime on October 14 2016.

December 15 2016

New Zealand: New Zealand Inland Revenue releases MNE compliance focus document

Hamish Journeaux The New Zealand Inland Revenue has released a document setting out its compliance focus in respect of multinational enterprises (MNEs).

December 15 2016

Brexit – signed, sealed, and delivered?

When it comes to Brexit, the answers to whether the UK’s departure from the EU is signed, sealed, and delivered are no, no and most definitely not – but that doesn’t mean that businesses are sitting back and waiting for direction. Tim Sarson, tax partner, and Sarah Beeraje, senior manager of international tax, of KPMG UK discuss how businesses have reacted to the UK’s vote to leave the EU.

December 15 2016

Tax Relief

Here we go again. Barely an issue of ITR passes by without poor old Tax Relief being asked to write something funny about a footballer or football agent who is accused of somehow avoiding or evading tax. Hopefully, footballers will start to clean up their affairs soon or we will run out of puns – the back of the net is almost empty!

December 15 2016

EU CCCTB: The potential successes and challenges

The European Commission re-launched its proposal to introduce a common consolidated corporate tax base (CCCTB) on October 25 2016, with the aim of creating a level playing field for multinationals in Europe and creating a simple and pro-business tax environment. Sandy Bhogal, head of tax in London, and Kitty Swanson, associate, of law firm Mayer Brown give their opinion on the plan and whether this attempt may succeed.

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

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