ITR Search | International Tax Review

Q&A with RELX Group

The global head of group tax at RELX Group talks to ITR about his role and the desired qualities of a tax professional.

Amelia Schwanke, May 26 2016

Tax haven or …Tax hell?

The Panama Papers intensified pressure on David Cameron in the lead-up to London's anti-corruption conference. Oxfam released a letter – signed by more than 300 economists – hoping to put pressure on the Prime Minister to start eradicating tax havens.

May 26 2016

Panama and others commit to share account information

Panama faced a storm of international criticism over its attitude to tax transparency Five countries including Panama have committed to exchanging financial account information, the OECD and Global Forum on Transparency and Exchange of Information announced today.

Joe Stanley-Smith, May 26 2016

Editorial

It's an unfamiliar face at the front of your magazine this month, as we sadly waved goodbye to our editor, Matthew Gilleard, after five years of working for ITR. We wish him all the best in the future.

May 26 2016

Private equity funds in Mexico – BEPS concerns

Alfredo Sánchez Torrado and Eduardo García Ruiz examine the way in which investments are currently structured in Mexico via private equity funds, the application of treaty benefits by them, as well as how BEPS Action 6 may affect such application.

May 26 2016

Spain: Crossfire in the Spanish tax authorities

Vicente Bootello José Ignacio Ripoll In recent months we have been witness to a doctrinal battle still being fought by various administrative bodies regarding the interpretation of whether or not late-payment interest should be treated as a deductible expense for corporate income tax purposes.

May 26 2016

Poland: Tax law changes on the way in Poland

Paweł Mazurkiewicz The Polish government and parliament are in the process of preparing amendments to the tax laws, which are aimed at the introduction of new taxes and new procedures. Apart from the already enacted (and effective as of January 1 2016) tax on financial institutions, the government and legislature are working on the new proposals, which include:

May 26 2016

Bulgaria: Bulgaria and Romania ratify double tax treaty

Petar Varbanov Bulgaria and Romania recently ratified a new tax treaty which was signed on April 24 2015. The treaty will replace the one signed in 1995 and extends the existing relief for cross-border dividend, interest and royalty payments. It also introduces stricter anti-avoidance measures and provides for a new mutual assistance procedure for tax collection.

May 26 2016

Brazil: Increased tax rates on capital gains effective from January 1 2017

Alvaro Pereira Mark Conomy On April 29 2016, the Interpretative Declaratory Act 3/2016 (ADI 3/2016) was published, providing for the Brazilian Federal Revenue Authorities' (RFB) position that the increased progressive tax rates in relation to capital gains derived by individuals (and non-residents) should only apply from January 1 2017.

May 26 2016

US Inbound: How the US Model Treaty would change LOB provisions

Jim Fuller David Forst We discussed parts of the new US Model in our March 2016 column. The 2016 US Model Treaty also contains a number of changes to article 22 dealing with the limitations on benefits (LOB) provisions.

May 26 2016

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