ITR Search | International Tax Review

What do companies look for in a holding jurisdiction?

The unrelenting global demand for transparency has created an unprecedented need for substance. Labuan International Business and Financial Centre (Labuan IBFC) examines how and where this need can be met in Asia.

August 23 2016

BEPS and tax illiteracy: did it just happen?

Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.

August 23 2016

Deals of the month

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

August 23 2016

Editorial

The summer months have been full of treats and surprises when it comes to tax.

Anjana Haines, August 23 2016

OECD’s BEPS project failing to combat tax dodging

Criticism against the OECD’s BEPS Action Plan to fight tax avoidance and evasion has widened the battle for tax transparency.

Amelia Schwanke, August 23 2016

MNEs and Belgium attack EU Commission’s decision on excess profits tax rulings

BASF and at least four other multinationals are headed to the European Court of Justice arguing that competition commissioners acted beyond their powers in deciding that Belgium’s excess profits tax rulings constituted illegal state aid. The companies face billions of dollars in back taxes if they lose.

Anjana Haines, August 23 2016

Pokémon GO could get caught in a tax bubble

Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases. Joe Stanley-Smith and Amelia Schwanke compile a veritable Poké-montage of the best tax insights into the wildly popular app and the tax rules surrounding the growing market.

August 23 2016

EU harmonises VAT rules on vouchers

Raphaël Glohr, partner at Deloitte in Luxembourg, and Michel Lambion, director at Deloitte in Luxembourg, examine the European Union’s implementation of the Voucher Directive, which aims to clarify and harmonise relevant VAT rules.

August 23 2016

Greece: Another wide interpretation of royalties against the digital economy

Ilias Sakellariou Greece has always adopted a very broad interpretation of what it considers as royalties in the context of its double tax treaties (DTAs), based on specific observations and the reservation that it has expressed on Article 12 of the OECD Model Tax Convention.

August 23 2016

Albania: Albania changes VAT exemption rules

Dorina Asllani Ndreka Albania's Ministry of Finance issued a Directive in May 2016 to change Directive No. 6, dated January 30 2015, 'On the value added tax in the Republic of Albania'. The Directive expands the range of financial transactions excluded and facilitates its implementation.

August 23 2016

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