NEWS: INTERNATIONAL TAX REVIEW
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   NEWS: INTERNATIONAL TAX REVIEW
International Tax Review
Sep 24, 2018

New Brazilian tax incentives for the automotive sector
Machado Associados's Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho look at Brazil's Route 2030 Programme and how it may affect the country's automotive sector.

International Tax Review
Sep 24, 2018

China: Looking ahead in challenging times
KPMG's Khoonming Ho and Lewis Lu look at what the Year of the Pig is set to bring to the Chinese tax landscape.

International Tax Review
Sep 24, 2018

The OECD tackles financial transactions transfer pricing
Thousands have responded to the OECD's draft paper on financial transactions and transfer pricing (FTTP), but agreement on applying the arm's-length principle to financial transactions is lacking, an insider told International Tax Review.

International Tax Review
Sep 21, 2018

State aid not a focus for companies any more
More than three quarters of attendees at International Tax Review's Global Transfer Pricing Forum say that EU state aid matters are no longer a focus for them.

International Tax Review
Sep 21, 2018

Euromoney Legal Media Group Asia Women in Business Law Awards 2018: Shortlist announced
The nominations for the Euromoney Legal Media Group Asia Women in Business Law Awards 2018 have been announced (please scroll down for the full list). On November 8, Asia's leading female lawyers will gather at the Island Shangri-La in Hong Kong to celebrate the achievements of women in the legal profession.

International Tax Review
Sep 20, 2018

Politics driving dubious digital tax rules
Media attention on tax has dramatically increased in the past decade, forcing politicians to pay attention - and not always for the better according to taxpayers.

International Tax Review
Sep 20, 2018

Taxpayers wary of digital economy proposals
Taxpayers at today's ITR Global Transfer Pricing Forum say they are worried about politically driven taxation of the digital economy - particularly the European Union's proposed digital services tax (DST).

International Tax Review
Sep 20, 2018

Common challenges faced by foreign pension funds investing in Mexico
Mexico grants income tax exemptions on certain types of investments made by foreign pension funds (FPFs) in the country.

International Tax Review
Sep 19, 2018

Market Insight: Why Grant Thornton and BDO want audit reform
Grant Thornton and BDO have come out in favour of reforming the UK's auditing market, but the wider industry is divided over the best solution.

International Tax Review
Sep 14, 2018

Greece to cut corporate tax and VAT, says Prime Minister
Greek prime minister Alexis Tsipras has announced cuts to corporate tax and VAT in the coming years as the country emerges from years of enforced austerity. But many remain sceptical the cuts will actually happen.

International Tax Review
Sep 14, 2018

Chile plots major tax reform
Chilean President Sebastián Piñera has shared his plan to reform corporate tax in a bid to raise the gains of bringing cash back to the country. But does it go far enough?

International Tax Review
Sep 14, 2018

Andersen Global creates European board
Andersen Global has established a European board of directors for its regional association. This board will be crucial for the organisation and its continued expansion.

International Tax Review
Sep 14, 2018

Wayfair and the Dunkin' Donuts philosophy
Walter Hellerstein, the US's leading academic on state and local taxation, ponders Wayfair chaos, the US and EU's shared indirect tax maladies and why so much intellectual effort is wasted on corporate taxation.

International Tax Review
Sep 14, 2018

Tax disputes put $75 billion of Fortune 500 profits in the firing line
$75.3 billion of Fortune 500 capital is under dispute with tax authorities, and almost two thirds of tax directors expect the lack of consensus on value creation to push this figure even higher.

International Tax Review
Sep 14, 2018

Charles Rettig confirmed as IRS chief
The US Senate Finance Committee has confirmed California tax attorney Charles Rettig will be the next head of the Internal Revenue Service (IRS).

International Tax Review
Sep 14, 2018

Americas Tax Awards 2018 winners announced
The top tax and transfer pricing experts from across the Americas congregated at the Pierre Hotel, New York, on September 13 to honour the very best firms and individuals across a host of categories. Check out the winners here.

International Tax Review
Sep 13, 2018

The impact of the new US base erosion and anti-abuse tax on the global cross-border services sector
As the service sector of the global economy continues to grow rapidly, technological advances have enabled businesses to provide services from almost any location in the world to almost any other location in the world.

International Tax Review
Sep 12, 2018

US tax reform 2.0 advances at frantic pace
The House Ways & Means Committee has released proposals for three fresh rounds of tax cuts. The plan is to hold a congressional vote on a trio of tax bills on October 1.

International Tax Review
Sep 12, 2018

Three Alberta firms from Collins Barrow join RSM Canada
RSM has expanded its presence beyond Toronto to Western Canada, adding three Alberta firms in Calgary, Red Deer and Edmonton from the Collins Barrow association.

International Tax Review
Sep 12, 2018

Steptoe & Johnson partner joins Norton Rose Fulbright
Norton Rose Fulbright has appointed Robert Kovacev tax controversy partner in its Washington DC practice.

International Tax Review
Sep 11, 2018

Mexico confirms that US may qualify as a preferential tax regime in light of the 2017 Tax Cuts and Jobs Act
It is common for OECD member countries to consider investments in tax havens and preferential tax regimes (PTR) as harmful practices that may enhance tax evasion.

International Tax Review
Sep 11, 2018

Orrick expands Paris team
Orrick has appointed Laurent Olléon as a partner in its Paris tax team. He is the third member of the Conseil d'Etat to join the French firm.

International Tax Review
Sep 10, 2018

WTS Global adds two new US offices
WTS Global has opened offices in New York and San Francisco to help it better serve its US clients.

International Tax Review
Sep 10, 2018

WTS Global adds two new US tax desks
WTS Global has launched tax desks in New York and San Francisco to help it better serve its US clients.

International Tax Review
Sep 10, 2018

EU criticised for digital tax plans and state aid aggression
IFA's panel on EU developments was critical of the EU's digital taxation package and state aid aggression.

International Tax Review
Sep 07, 2018

US tax reform and BEPS boosting global M&A market
Many companies are abandoning their ‘wait-and-see' approach to M&A activity as BEPS uncertainty clears and the US tax reform incentivises taxpayers to alter their tax structures, in-house tax directors and advisers have said.

International Tax Review
Sep 07, 2018

Bishop Fleming hires two tax advisers in Bath
UK advisory firm Bishop Fleming has hired Joe Grimes and John Mitchell as tax advisers in its bath office.

International Tax Review
Sep 06, 2018

IFA looks towards the final frontier
The International Fiscal Association (IFA) conference in Seoul has concluded and the organisation can start looking towards next year's congress and the topic of space tax.

International Tax Review
Sep 06, 2018

Cryptocurrencies: Unanswered questions from a Mexican tax perspective
Mexico's tax system lacks clarity on the status of cryptocurrencies. Treating them as either property or currency each have their own specific implications, writes Omar Zuñiga, partner, and Eduardo Brandt, senior associate, at Creel García-Cuéllar Aiza y Enríquez.

International Tax Review
Sep 06, 2018

No consensus spells double taxation for MNEs
Glenn Price, Vodafone's head of international tax, speaks to ITR about the risks of double taxation in a world without a consensus on how to tax intra-group transactions.

International Tax Review
Sep 06, 2018

SARS re-establishes large business unit
The South African Revenue Service is set to re-establish the large business unit and illicit economy team as part of an overhaul of the tax authority.

International Tax Review
Sep 05, 2018

IFA hears talk of crisis in international tax
The annual OECD update at the IFA congress was going so well. Then, the chairman mentioned ‘crisis'.

International Tax Review
Sep 05, 2018

Mazars appoints Natasha Ryan to partner
International accounting and advisory firm Mazars has promoted Natasha Ryan to partner in the UK

International Tax Review
Sep 05, 2018

Malaysia's rush to introduce SST leaves taxpayers playing catch-up
Taxpayers are claiming that Malaysia's tax authority is "rushing" the new sales and services tax (SST) that entered into force on September 1, forcing companies to comply with laws with little guidance.

International Tax Review
Sep 04, 2018

IFA seminar considers supplementary nexus as possible solution to digital taxation
Sophie Chatel, head of the OECD's tax treaties unit, Liz Chien, vice-president of global tax for Ripple Labs, and Conrad Turley, of KPMG in Beijing, set out their arguments for the right way to tax digital businesses.

International Tax Review
Sep 04, 2018

Deloitte hires new US pass-through leader
Big 4 firm Deloitte has hired Jennifer Ray as leader of the pass-throughs group in its Washington national tax practice.

International Tax Review
Sep 03, 2018

Tax incentives in Georgia for IT corporations
Georgia's tax legislation offers a number of high value incentives for IT corporations operating in the country and offering IT services to foreign customers, writes Gela Barshovi, chief auditor of transfer pricing at the Georgia Revenue Service.

International Tax Review
Aug 31, 2018

Poland's exit tax could raise business costs
Poland's proposals to introduce an exit tax may unintentionally raise costs for some businesses that regularly operate across borders, warn practitioners.

International Tax Review
Aug 31, 2018

IFA President Murray Clayson on what to expect in Seoul
IFA President Murray Clayson predicts a greater international appetite for a digital profits-based tax and an extended PE concept as he talks to International Tax Review about the 72nd Congress in Seoul.

International Tax Review
Aug 29, 2018

McDermott Will & Emery hires three new state and local tax lawyers
McDermott Will & Emery has responded to the increasingly complex US tax environment by hiring three state and local tax lawyers.

International Tax Review
Aug 24, 2018

The UK's no-deal Brexit VAT plan could be good for importers
Proposals for ‘postponed accounting' to limit cashflow impact in the UK's guidance on a no-deal Brexit are of some comfort to businesses operating cross-border.

International Tax Review
Aug 24, 2018

Market insight: EY's takeover of Riverview Law
EY has turned heads with its acquisition of legal technology firm Riverview Law, and says it will "aggressively" recruit to expand its legal managed services offering. Is this a ground-breaking development, or part of an established trend?

International Tax Review
Aug 23, 2018

North Sea Oil offers alternative to raising UK corporate tax
Executives of North Sea oil companies are becoming increasingly worried about a tax increase in the next UK budget as the government looks for an alternative way of raising revenue without a corporate tax hike.

International Tax Review
Aug 23, 2018

Retailer omnichannel strategy and transfer pricing - a new and moving target
Competition in the consumer goods sector has always been intense and once-traditional retailers are now using an omnichannel strategy in an attempt to keep up with consumer-packaged-goods companies and online superstores like Amazon or Zalando. What is omnichannel retailing?

International Tax Review
Aug 22, 2018

Holland & Knight takes Sharp Partners lawyers
US law firm Holland & Knight has enticed several partners and other professionals from Tampa-based Sharp Partners to join its Florida, New York and Washington DC offices.

International Tax Review
Aug 22, 2018

The risks of US tax incentives for automation
The Tax Cuts and Jobs Act (TCJA) has created significant new tax incentives to invest in automation rather than hiring more people, but critics warn that major changes could be on the horizon.

International Tax Review
Aug 20, 2018

Luxembourg's new VAT grouping regime has plenty of downsides
Luxembourg's VAT grouping regime will help soften the blow of losing the independent group of persons (IGP) option for some financial companies, but one VAT manager at a financial services company says the new rules are useless.

International Tax Review
Aug 17, 2018

US Tax Court told to justify its decision in the Medtronic case
The US Internal Revenue Service (IRS) has another chance to win the decade-long court battle against Medtronic after the Eighth Circuit Court referred the case back to the US Tax Court for a deeper analysis.

International Tax Review
Aug 17, 2018

EY takes over Riverview Law in the UK
Big 4 firm EY has announced that it will acquire Riverview Law, a firm with a particularly strong technology practice.

International Tax Review
Aug 16, 2018

US pass-through deductions set to free up investment
The US has issued new proposals to regulate tax deductions on pass-through entities in an effort to level the playing field between corporations and partnerships.

International Tax Review
Aug 14, 2018

Fight fire with fire: Evolving digital taxation laws require multinationals to innovate breakthrough technology
From EU aggressive proposals to the Wayfair judgment to taxing ‘big data', a global shift in digital taxation is underway.

International Tax Review
Aug 13, 2018

UK corporate tax returns set to take a hit from Brexit
The UK runs the risk of losing out on corporate tax revenue if Brexit means the loss of passporting rights and major banks decide to leave. This could become the impetus to raise taxes across the economy.

International Tax Review
Aug 13, 2018

Marks Paneth promotes three to director
New York-based accounting, tax and advisory firm Marks Paneth has promoted three of its professionals, including CPAs Connie Lee and Lisa Tripi, to director.

International Tax Review
Aug 10, 2018

Andersen hires John LaBorde in Houston
John LaBorde has joined Andersen Tax as managing director of the firm's Houston office.

International Tax Review
Aug 09, 2018

The real-time risks of tax technology
Real-time compliance tools offer tax authorities a new means of detecting un-taxed income, but the risks of data exchange may leave both governments and companies vulnerable to cyberattacks.

International Tax Review
Aug 09, 2018

BDO to merge with Grant Thornton in South Africa
BDO and Grant Thornton's South African outfits have announced plans to merge in the fourth quarter of 2018. The merger is set to create the largest mid-tier accounting firm in the country.

International Tax Review
Aug 08, 2018

The end of the US inversion boom
Danaher Corporation's Jim Ditkoff talks to International Tax Review about what the end of the inversion era means for US businesses.

International Tax Review
Aug 08, 2018

Low Incomes Tax Reform Group appoints new team head
Victoria Todd has become the new head of team at the Low Incomes Tax Reform Group at the Chartered Institute of Taxation (CIOT), taking over from Robin Williamson.

International Tax Review
Aug 08, 2018

Ninth Circuit Court withdraws Altera decision following Reinhardt death
In a sudden twist following the death of one of its judges, the Ninth Circuit Court of Appeals has reversed its decision in the landmark Altera case and ruled against the Internal Revenue Service (IRS).

International Tax Review
Aug 07, 2018

Grant Thornton takes over PwC Dutch Caribbean
Grant Thornton has announced a takeover of PwC's offices in the Dutch Caribbean.

International Tax Review
Aug 07, 2018

The Ardmore ruling: Between a rock and a difficult place
It was perhaps unsurprising that in June the UK Court of Appeal ruled in favour of the UK tax authority (HMRC) in the Ardmore case.

International Tax Review
Aug 06, 2018

Investors in Spanish tax lease system at risk of state aid reclaims
Spain may be forced to claw back huge sums from investors who have benefitted from its tax lease system following a ruling from the European Court of Justice. A final pending judgment from the General Court of the EU is likely to confirm the ECJ's position.

International Tax Review
Aug 03, 2018

Euromoney Legal Media Group Americas Rising Star Awards - inaugural shortlist announced
Euromoney Legal Media Group has announced the shortlist for its inaugural Americas Rising Stars Awards.

International Tax Review
Aug 03, 2018

How Shell manages its Dutch dividend withholding tax
As the Netherlands is set to abolish the dividend withholding tax, but it may come too late for Royal Dutch Shell if the EU takes state aid action.

International Tax Review
Aug 03, 2018

Fieldfisher hires Jean-Luc Dascotte in Luxembourg
Luxembourg-based tax specialist Jean-Luc Dascotte has left Tiberghien to join Fieldfisher as a tax partner.

International Tax Review
Aug 02, 2018

US Treasury sets the record straight on Section 965
The US Treasury Department and the Internal Revenue Service (IRS) have proposed new regulations on the payment of the repatriation rates as part of US tax reform.

International Tax Review
Aug 02, 2018

Vicki Bales is new transfer pricing director at DLA Piper
DLA Piper has hired Vicki Bales as a transfer pricing director in the international tax practice at its London office.

International Tax Review
Aug 01, 2018

GIINTAX goes independent
Panamanian firm GIINTAX has gone independent after a brief alliance with BDO Panama.

International Tax Review
Aug 01, 2018

Facebook expects a 30% tax hike from ‘shocking' Altera case
Facebook expects to take a tax hit after the Internal Revenue Service (IRS) won a landmark case against Intel Corporation's subsidiary Altera.

International Tax Review
Jul 31, 2018

The effects of Brazil's recently published Law No. 13.655/2018 and tax legal safety
The Brazilian tax system is broadly recognised as complex a result of several different taxes levied on similar tax bases, different levels of taxation and legislations imposed at national, state and municipal level, and high rates affecting products and corporate transactions.

International Tax Review
Jul 31, 2018

Americas Tax Awards 2018: Shortlists announced
The nominees for the 13th annual Americas Tax Awards have been announced.

International Tax Review
Jul 31, 2018

Miami firm Diaz Reus & Targ adds two new personnel to international tax department
Miami-based international law firm Diaz Reus & Targ has announced two additions to its international tax department: Julio Barbosa and Bruna Barbosa.

International Tax Review
Jul 30, 2018

RSM adds new leader for growing European region
RSM, the world's sixth largest network of independent audit, tax and consulting firms, has appointed Gregor Schmidt as the firm's new European regional leader.

International Tax Review
Jul 30, 2018

Miranda promotes Maria Figueiredo
Maria Figueiredo has been promoted to partner at Miranda & Associados.

International Tax Review
Jul 29, 2018

Andrey Grachev to head Eversheds Sutherland's Russia tax practice
Andrey Grachev, an experienced attorney who works on domestic and international tax structures, has moved to Eversheds Sutherland.

International Tax Review
Jul 27, 2018

A no-deal Brexit looks increasingly likely
The EU has rejected the UK government's latest customs proposal and now both sides are ramping up their preparations for a no-deal Brexit. Companies need to be prepared for anything.

International Tax Review
Jul 27, 2018

Transaction Square and TransPrice Tax Advisor enter into a strategic partnership in India
TransPrice Tax Advisor has entered into a strategic partnership with Transaction Square with the aim of combining their capabilities and serving as a holistic tax firm.

International Tax Review
Jul 26, 2018

The return of SST: An analysis of the new Malaysian sales tax mechanism
During a debate session in Parliament on July 18, Finance Minister Lim Guan Eng stated that on a full-year scale, sales and service tax (SST) collection will be RM 21 billion ($5.2 billion), which is almost half of that collected from GST in 2017.

International Tax Review
Jul 26, 2018

The return of SST: An analysis of the new sales tax mechanism
During a debate session in Parliament on July 18, Finance Minister Lim Guan Eng stated that on a full-year scale, sales and service tax (SST) collection will be RM 21 billion ($5.2 billion), which is almost half of that collected from GST in 2017.

International Tax Review
Jul 26, 2018

Robert De La Rue joins RSM
RSM has appointed Robert De La Rue as a tax partner in Chelmsford, UK to strengthen its regional and national tax practice.

International Tax Review
Jul 25, 2018

US tax reform - special focus
The Tax Cuts and Jobs Act (TCJA) is the most eagerly-awaited tax bill in a generation, with implications for trillions of dollars worldwide. International Tax Review looks at the trends since tax reform came into force.

International Tax Review
Jul 25, 2018

Alvarez & Marsal Taxand and Tax Technologies establish a strategic partnership
Alvarez & Marsal Taxand (A&M Taxand) has entered into a strategic partnership with Tax Technologies to enhance its services to clients.

International Tax Review
Jul 25, 2018

Tax challenges of the crowdfunding ecosystem in Mexico
Mexico's alternative finance market has grown significantly. Regulators now face the challenge of setting rules that allow the industry to flourish, while in parallel trying to ensure they will have sufficient powers to adequately supervise such a constantly evolving space.

International Tax Review
Jul 23, 2018

Deloitte hires Colin Forbes in Ireland
Colin Forbes has been made a partner at Deloitte in Ireland and will become part of the firm's tax leadership team.

International Tax Review
Jul 23, 2018

Cryptocurrency taxes to soar amid regulation and market growth
Cryptocurrency tax collections could soar tenfold by 2023 as governments introduce regulations to expand the tax base and the market gains traction, observers said.

International Tax Review
Jul 20, 2018

Loyens & Loeff partner is new chairman of Dutch Association of Tax Advisors
Bartjan Zoetmulder atax partner at Loyens & Loeff, has been appointed as the chairman of the Dutch Association of Tax Advisors.

International Tax Review
Jul 20, 2018

UK real estate prepares for capital gains tax impact
The London property market faces the end of tax exemptions from capital gains tax for non-residents and investors are considering launching UK-based structures to make savings in future.

International Tax Review
Jul 19, 2018

David Campkin leaves BBC for Perform Group
David Campkin has joined Perform Group as tax senior manager after almost 21 years at the BBC.

International Tax Review
Jul 18, 2018

UK's planned 17% corporate tax rate may not happen
A tax director at a multinational tech company and several tax advisers expect the UK government to quietly drop its plan to cut the corporate tax rate to 17% in a move that could slow the ‘race to the bottom' trend.

International Tax Review
Jul 18, 2018

Thirteen tax partner promotions at Baker McKenzie
Baker McKenzie has announced a batch of promotions effective from July 1, taking its total number of new tax partners in 2018 to 13.

International Tax Review
Jul 18, 2018

Presumption of inappropriate transfer of tax losses by tax authorities
Taxpayers need to ensure that their restructures, spin offs, mergers or changes in shareholders are properly documented to avoid the Mexican tax authorities using its new powers to presume there has been an inappropriate transfer of losses.

International Tax Review
Jul 17, 2018

Andersen Tax & Legal expands to Ecuador
Andersen Global continues its expansion in Latin America with the addition of Profile Cia, Ltda and FIDESBURó Cia, Ltda to its network.

International Tax Review
Jul 17, 2018

Artur Braga joins WZ Advogados in Brazil
Artur Braga has joined WZ Advogados as a partner, based at the firm's Sao Paolo office.

International Tax Review
Jul 16, 2018

Domino's Pizza case ‘encouraging' for MNEs expanding into India
Foreign multinationals can expand their brand presence in India through a franchise agreement without suffering a higher tax burden imposed on permanent establishments (PE) following the Domino's Pizza case.

International Tax Review
Jul 13, 2018

Philippe Freund joins Fieldfisher in London
Philippe Freund has joined Fieldfisher's London office as a partner in the tax disputes and investigations team.

International Tax Review
Jul 13, 2018

Malaysia High Court backs safeguard duties for the steel sector
Countries are going to great lengths to protect their respective steel industries. S Saravana Kumar and Jason Tan from Lee Hishammuddin Allen & Gledhill discuss their landmark court win to rejuvenate the Malaysian steel industry.

International Tax Review
Jul 12, 2018

Google: Multilateral framework necessary to tax the digital economy
Google's Head of Trade and Economic Affairs Andrew Ure has stressed the importance of consensus on how to tax the digital economy, saying a multilateral agreement is the only real solution.

International Tax Review
Jul 12, 2018

European Tax Awards 2018: Winners announced
Europe's leading tax firms dominated this year's European Tax Awards through innovation and outstanding tax controversy management.

International Tax Review
Jul 12, 2018

Digital tax: An ‘arms race' between the EC and the OECD
The search for a long-term digital tax solution has been compared to an arms race, with the EC vying for the lead role over the OECD, while the UN places its bets.

International Tax Review
Jul 12, 2018

Retroactivity threat looms for companies after Wayfair case
Some states are pushing the boundaries of the US Wayfair judgment by applying their sales tax rules retroactively, putting them on a direct collision course with taxpayers.

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