NEWS: INTERNATIONAL TAX REVIEW
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   NEWS: INTERNATIONAL TAX REVIEW
International Tax Review
Nov 16, 2018

Nigeria's Tunde Fowler: Digital tax solution must work for everyone
Nigerian revenue authority leader Tunde Fowler has emphasised the importance of coming up with a digital taxation solution that works for both developing and developed countries, as well as the business community.

International Tax Review
Nov 16, 2018

Kathleen Russ elected as first woman senior partner of Travers Smith
Kathleen Russ will succeed Chris Hale as senior partner of Travers Smith, effective July 1 2019.

International Tax Review
Nov 15, 2018

J5 identifies ‘dozens' of tax evasion enablers from online hunt
Data scientists and criminal investigators from the Joint Chiefs of Global Tax Enforcement initiative, or J5, discovered "multiple" new tax evasion enablers across Australia, Canada, the Netherlands, UK and US in a 24-hour pursuit, they told International Tax Review.

International Tax Review
Nov 14, 2018

Ex-EY specialist joins KPMG as a tax director
Jennifer Cooper has joined KPMG's international tax team in London.

International Tax Review
Nov 14, 2018

KPMG director joins Ayming
Mark Smith has joined consultancy firm Ayming from KPMG to become a partner in its innovation incentives practice in the UK.

International Tax Review
Nov 13, 2018

Taxand hires René Matteotti as new counsel in Switzerland
René Matteotti, a lawyer and University of Zurich professor, will move to Tax Partner, Taxand Switzerland.

International Tax Review
Nov 13, 2018

Tax heads relieved as EU's digital tax hits a roadblock
Tax directors across the European and the US are glad to hear the EU's digital tax proposals have been delayed because they "create chaos", contain too many uncertainties and can be applied in "all sorts of ways".

International Tax Review
Nov 13, 2018

KPMG promotes Manal Corwin to head of Washington tax practice
Manal Corwin has been appointed to principal-in-charge of KPMG's Washington national tax (WNT) practice in the US.

International Tax Review
Nov 13, 2018

Lack of international tax consensus on cryptocurrency
The definition of cryptocurrency and how it should be taxed varies widely among different tax authorities around the world.

International Tax Review
Nov 12, 2018

US Ways & Means counsel joins Miller & Chevalier
Miller & Chevalier has hired Loren Ponds, former tax counsel to the US House Committee on Ways and Means.

International Tax Review
Nov 12, 2018

The displeasures of the greatest tax dispute in Brazil
Taxpayers are still waiting for clarity in one of Brazil's most important tax disputes, which cost the federal government around BRL 250 billion ($68 billion) when it was concluded in March 2017.

International Tax Review
Nov 12, 2018

Malaysia budget proposals may encourage aggressive tax tactics
In-house executives predict tax planning will become more aggressive in Malaysia following changes announced in the annual budget on how they can use tax losses.

International Tax Review
Nov 09, 2018

Spanish digital services tax targets big tech companies
Spain's digital services tax (DST) is slated to enter into force in January 2019, despite the criticism and concerns of multinational technology companies, write Rafael Calvo and Juan Camilo Sánchez of Garrigues, Taxand Spain.

International Tax Review
Nov 08, 2018

Paradise Papers fail to expedite tax changes a year after scandal
A year after the release of the Paradise Papers, some politicians, tax justice campaigners, and legal professionals believe too little has changed. Actions beyond the BEPS project may be necessary, says one MP.

International Tax Review
Nov 08, 2018

Brazil: Personal use of off-the-shelf software not subject to withholding tax
The federal Brazilian tax authority (RFB) has confirmed that off-the-shelf software acquired for personal use should not be subject to withholding tax.

International Tax Review
Nov 07, 2018

US tax director shares his approach to success in global tax
The tax director of a fast-growing American online business using data to deliver a global digital service shares his secrets of tax success with International Tax Review.

International Tax Review
Nov 07, 2018

US mid-term elections spell gridlock for taxpayers
A divided Congress following the mid-term elections means US businesses can expect the Tax Cuts and Jobs Act (TCJA) to stay, but the possibility of a technical corrections bill is dead in the water.

International Tax Review
Nov 07, 2018

DAC 6 reporting requirements pose numerous compliance problems
The taxpayer challenges arising from the EU's directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.

International Tax Review
Nov 06, 2018

What is happening with the tax treatment of foreign insurance undertakings?
Public information contained in the official register of the Spanish insurance supervisor states that there are 77 insurance and reinsurance undertakings (referred to as insurers henceforth) operating in Spain under the EU freedom of establishment regime.

International Tax Review
Nov 05, 2018

Marc Sanders moves from Taxand Netherlands to EY
Marc Sanders and three members of his team have moved to EY in Amsterdam from Taxand Netherlands as of November 1.

International Tax Review
Nov 05, 2018

China: More tax measures to cope with the challenging global economic environment
In recent months, the trade issues between China and the US have continued to escalate. So far, the US has imposed 10% tariffs on $250 billion out of the more than $500 billion of China exports to the US, and China has responded with tariffs on $110 billion out of $130 billion US exports to China.

International Tax Review
Nov 02, 2018

KPMG South Africa looks to rebuild trust with clients
KPMG South Africa plans to restore its reputation with a new leader following the scandal over its role in auditing the Gupta-owned businesses, but rival firms are already poaching their clients who no longer trust the firm.

International Tax Review
Nov 02, 2018

UK MPs prepared to impose public registers on crown dependencies
British MPs may be preparing to impose public registers on the UK's crown dependencies if places like Jersey don't voluntarily open their books and expose the real owners of major companies.

International Tax Review
Nov 02, 2018

Latham & Watkins promotes two to partner
Bryant Lee and Bora Bozkurt have been promoted to tax partners at Latham & Watkins.

International Tax Review
Nov 02, 2018

Brazil: Payments for trademark use to French entity subject to withholding tax
The Federal Brazilian tax authority (RFB) has confirmed that payments for the right to use trademarks and know-how to a French entity should be subject to income withholding tax and CIDE.

International Tax Review
Nov 01, 2018

Hong Kong: Chief executive's 2018 policy address sets out tax plan
Chief Executive Carrie Lam Cheng Yuet-ngor delivered her second policy address on October 10 2018, which sets out the Hong Kong government's policies over the coming years.

International Tax Review
Oct 31, 2018

HMRC appoints new general counsel
Alan Evans is the new general counsel and solicitor for the UK tax authority, HM Revenue and Customs.

International Tax Review
Oct 31, 2018

UK's safe harbour in proposed DST offers little comfort to taxpayers
A tax director at a FTSE 100 company has said they are puzzled over how the safe harbour in the UK's proposed digital services tax (DST) will exempt lossmaking companies.

International Tax Review
Oct 31, 2018

Brazil: Tax authorities say French not-for-profit organisations subject to tax
Brazilian tax authorities have said that no relief should be granted for withholding tax on payment to foreign not-for-profit organisations under the Brazil-France double tax agreement (DTA).

International Tax Review
Oct 31, 2018

Philip Morris International eyes the tax benefits of e-cigarettes
Philip Morris International (PMI) is expanding its line of alternatives to cigarettes, gaining the benefit of a lower tax rate and making less harmful products cheaper, the company has told International Tax Review.

International Tax Review
Oct 30, 2018

Garrigues appoints four new tax partners
Garrigues, Taxand Spain has appointed four individuals to partners.

International Tax Review
Oct 30, 2018

Restriction of VAT deduction for transactions settled using the reverse charge mechanism in Poland
Lidia Adamek-Baczynska and Olga Palczewska of WTS&SAJA dissect the differences between Polish and EU VAT law, the opportunities and difficulties these differences present,, and relevant case law.

International Tax Review
Oct 29, 2018

UK budget: Digital services tax set for 2020
Chancellor Philip Hammond has committed the UK to a digital services tax (DST) in the absence of an OECD agreement, turning the rhetoric about an ‘Amazon tax' into reality.

International Tax Review
Oct 29, 2018

Valentiam Group launches in transfer pricing in the US
A group of tax professionals, mainly from US transfer pricing firm Economics Partners, have formed a new firm, Valentiam Group.

International Tax Review
Oct 26, 2018

Natural gas industry stands to gain from a carbon tax
British multinational BP explains why it is working with Shell and ExxonMobil to lobby for a carbon tax in the US that could offer them an advantage over the coal industry as the market moves towards renewables.

International Tax Review
Oct 26, 2018

Robert McGuinness joins Marks Paneth in New Jersey
Accounting, tax and advisory firm, Marks Paneth has appointed Robert McGuinness as a director in the firm's commercial business group.

International Tax Review
Oct 25, 2018

Market insight: Merging two tax departments
Bryan Cave Leighton Paisner's Global Head of Tax Elizabeth Bradley and US Tax Partner Philip Wright tell International Tax Review about how they merged the two old firms' tax teams strategically by finding a compatible culture and work policy.

International Tax Review
Oct 25, 2018

Interview: Philip Morris International weighs up its excise challenges
Huub Savelkouls, vice president of social and economic affairs at Philip Morris International, talks to ITR about dealing with high excise rates and the tax implications of replacing cigarettes with vapour products.

International Tax Review
Oct 25, 2018

Italy's Studio Biscozzi Nobili joins WTS network
Milan-based tax law firm Studio Biscozzi Nobili (SBN) has joined the WTS network as a member firm.

International Tax Review
Oct 24, 2018

Brazil's tax reform will implement significant changes
Although the Brazilian tax system is complex and costly, there is a light at the end of the tunnel with ongoing debates to overhaul the tax system and the presidential elections.

International Tax Review
Oct 24, 2018

Interview: Philip Morris weighs up its excise challenges
Huub Savelkouls, vice president of social and economic affairs at Philip Morris, talks to ITR about dealing with high excise rates and the tax advantages of replacing cigarettes with vapour products.

International Tax Review
Oct 24, 2018

Deloitte Middle East appoints Jason Riche to lead tax technology services
Jason Riche has left Deloitte Canada to join the Middle East practice as partner and the tax technology leader.

International Tax Review
Oct 23, 2018

Italy: new law decree restricts relocation outside Italy where beneficial regimes are granted
Law Decree 87 dated July 12 2018 (also known as the 'dignity decree' or 'decreto dignità') was approved by the Italian government in early July 2018 and finally converted into Law 96/2018 by Parliament. It entered into force on August 12 2018.

International Tax Review
Oct 23, 2018

Survey: Do you know the best tax transactional and tax advisory firms?
Companies can vote now for the best tax firms for transactional and advisory services. We only take answers from clients because they alone can determine the true value of the advice they have received from a firm.

International Tax Review
Oct 22, 2018

Tax directors must rise to the challenge in Africa
Tax has certainly become more challenging in Africa, but understanding the current situation requires context. Taxation is only part of a bigger picture, which must also include the broader opportunities and risks involved in operating on the continent.

International Tax Review
Oct 22, 2018

‘Nothing is off the table' in UK budget
Brexit negotiations will likely take precedence over all other factors when UK Chancellor Philip Hammond presents his autumn budget, a tax director at a major energy company told ITR, but the situation is very open-ended for tax policy.

International Tax Review
Oct 18, 2018

The tax competition debate part three: What would a regulatory framework look like?
Richard Murphy and Arthur Laffer exchange views on whether regulating tax competition could work, and how it would affect countries.

International Tax Review
Oct 18, 2018

The tax debate part three: What would a regulatory framework look like?
Tax justice campaigner Richard Murphy and renowned economist Arthur Laffer whether regulating tax competition could work, and how it would affect countries.

International Tax Review
Oct 18, 2018

RSM expands network to Cyprus
RSM has added a new member firm in Cyprus, RTBS.

International Tax Review
Oct 17, 2018

The tax competition debate part two: Is it possible to regulate?
Renowned economist Arthur Laffer and leading tax activist Richard Murphy debate whether it is possible - or desirable - to regulate tax competition between different jurisdictions.

International Tax Review
Oct 17, 2018

The ITR European Tax Awards 2019: Submit now
Companies, firms and individuals can now enter for the International Tax Review European Tax Awards 2019.

International Tax Review
Oct 17, 2018

Andersen Global continues South American expansion
Paraguay law firm BKM Berkemeyer has signed a collaboration agreement with Andersen Global.

International Tax Review
Oct 16, 2018

The tax competition debate part one: Is it harmful?
Tax justice campaigner Richard Murphy and renowned economist Arthur Laffer go head to head to debate one of the defining tax issues of the post-financial crisis world: tax competition.

International Tax Review
Oct 16, 2018

Mexico court rules against taxpayer in transfer pricing case
Mexico's First Circuit Court has recently ruled against a taxpayer in a case involving two transfer pricing adjustments that will make it tougher for companies to comply with their domestic tax obligations on time.

International Tax Review
Oct 16, 2018

Mike Minihan becomes partner at BX3 Capital
Mike Minihan has come out of retirement to join BX3 Capital, a business advisory firm for the blockchain and cryptocurrency space, as a partner.

International Tax Review
Oct 15, 2018

Luxembourg's new VAT grouping regime has plenty of downsides


International Tax Review
Oct 15, 2018

UK tax laws after Brexit
On June 26 2018 the European Union (Withdrawal) Act 2018 (EUWA) received Royal Assent and therefore became an Act of the British Parliament (law).

International Tax Review
Oct 15, 2018

David Lewis and Mark Prater join PwC US
PwC has added David Lewis and Mark Prater to its US tax practice.

International Tax Review
Oct 14, 2018

Asia Tax Awards 2019: Enter now
Companies, firms and individuals working in jurisdictions across the Asia Pacific region must enter now to compete for the Asia Tax Awards 2019.

International Tax Review
Oct 14, 2018

The ITR Asia Tax Awards 2019: Enter now
Companies, firms and individuals working in jurisdictions across the Asia Pacific region can enter now to compete for the Asia Tax Awards 2019.

International Tax Review
Oct 12, 2018

Where are Mexico's special economic zones?
During 2017 and 2018, Mexico's President Enrique Peña Nieto issued diverse decrees designating the following Mexican regions (shown in the map below) as special economic zones (SEZs).

International Tax Review
Oct 12, 2018

Mazars promotes two to tax partners
Ronald Plat and Alexander Rasink have become partners at the Amsterdam and Rotterdam offices, respectively, of Mazars.

International Tax Review
Oct 11, 2018

Tax competition is stabilising, says Saint-Amans
Pascal Saint-Amans, director of the Centre for Tax Policy and Administration at the OECD, says that headline corporate tax rates are stabilising following US tax reform - with some exceptions.

International Tax Review
Oct 11, 2018

Thierry Charon joins Loyens & Loeff's new executive board
Thierry Charon, co-head of Loyens & Loeff's VAT, customs and international trade practice group in the Benelux has been appointed as a member of the firm's executive board.

International Tax Review
Oct 11, 2018

UK opens investigation into audit market
The UK's competition watchdog has launched an investigation into the accounting industry over claims that the dominance of the Big 4 has led to a decline in audit quality.

International Tax Review
Oct 10, 2018

Ireland's budget 2019 introduces a new exit tax
Ireland's budget 2019 has introduced an exit tax earlier than anticipated, but it could be welcome news for US multinationals torn between the benefits of Ireland and US tax reform.

International Tax Review
Oct 10, 2018

Haciendo bien la digitalización con Intercorp Retail
El director de contabilidad corporativa de Intercorp Retail comparte su experiencia de cómo el minorista multiformato trabajó con las autoridades fiscales para establecer el mejor modelo de prácticas para la facturación electrónica en Perú.

International Tax Review
Oct 10, 2018

Keith Thomas joins Alvarez & Marsal Taxand
Alvarez & Marsal Taxand (A&M Taxand) has appointed Keith Thomas as managing director of the tax advisory practice in its London office.

International Tax Review
Oct 09, 2018

Doing digitisation right with Intercorp Retail
Intercorp Retail's corporate accounting director shares his experience of how the multi-format retailer worked with the tax authorities to establish a best-practice model for electronic invoicing (e-invoicing) in Peru.

International Tax Review
Oct 08, 2018

Businesses ill-prepared for UK's Making Tax Digital after Brexit
UK taxpayers are still behind schedule on prepping for the rollout of Making Tax Digital (MTD) and the end of traditional VAT returns on April 1 2019, which happens just days after Brexit, according to a recent poll.

International Tax Review
Oct 05, 2018

Tax authorities going digital is not helping corporations to comply
Tax administrations need to harmonise their tax filing and data requirements to give taxpayers a better chance of complying, say in-house advisers and tech aficionados.

International Tax Review
Oct 05, 2018

US has to engage in global digital tax debate
Failing to participate in the global digital tax debate would be a mistake the US would regret, say a senior tax executive and former Microsoft tax counsel.

International Tax Review
Oct 03, 2018

Not all US companies need to repatriate cash, says tax director
Jim Ditkoff, senior tax adviser at Danaher Corporation, told International Tax Review that multinationals don't need their offshore cash to build factories in the US.

International Tax Review
Oct 03, 2018

RSM expands North West presence
RSM has hired two new tax directors, Helen Guy and Patrick Curry, at its Manchester practice. Both professionals have joined the firm after many years at KPMG.

International Tax Review
Oct 03, 2018

CCCTB proposals still stuck as ministers fail to agree on framework
The European Union's Common Consolidated Corporate Tax Base (CCCTB) plan is unlikely to happen, according to some MEPs speaking to International Tax Review.

International Tax Review
Oct 02, 2018

Businesses fear the worst from the EU's digital tax plans
Dutch Labour MEP Paul Tang has declared that the corporate tax system needs an overhaul amid proposals for a digital tax, but some businesses oppose his vision and expect nothing to change.

International Tax Review
Oct 02, 2018

Matheson opens Cork office
Matheson has opened a new office in Cork, Ireland to expand its reach to clients based in the Munster region. This is a break with convention for major Irish law firms, which are traditionally concentrated in Dublin.

International Tax Review
Oct 01, 2018

Wolrige Mahon combines with Collins Barrow Vancouver
The two firms, plus Toronto-based CW group, have joined forces to create Wolrige Mahon Collins Barrow, which will be one of the largest independent accounting firms in Canada.

International Tax Review
Sep 28, 2018

Portugal: VAT exemption on intra-EU supply of goods - state of play
In Portugal, as in several other EU countries, VATable persons have been struggling to obtain the VAT exemption provided for the intra-EU supply of goods (ICS). Such limitations mainly result from wording of Portuguese domestic provisions equivalent to Article 138(1) of the VAT Directive (Article 14(a), of the RITI), which back the restrictive approach normally taken by the Portuguese VAT Authorities (PTA) when auditing the fulfilment in practice of the legal conditions for this VAT exemption.

International Tax Review
Sep 28, 2018

Tax encroaches on retail sector on multiple fronts
Heads of tax at retail companies say they are facing ever-more complex and outlandish claims for revenue from tax authorities around the world.

International Tax Review
Sep 28, 2018

Euromoney Legal Media Group Americas Rising Star Awards - winners announced
The best rising stars lawyers from across the continent congregated at The Pierre Hotel last night to celebrate Euromoney Legal Media Group's inaugural Americas Rising Stars awards.

International Tax Review
Sep 27, 2018

Dutch 2019 tax plan safeguards revenue from headquartered businesses
The Dutch government is standing by its plans to abolish century-old dividend taxes and cut corporate tax in a bid to remain attractive to multinationals like Unilever, Shell and Panasonic.

International Tax Review
Sep 26, 2018

Transparency and disclosure for investing in Brazil: the learning process of a trend
Andrea Bazzo Lauletta, partner at Mattos Filho, looks at Brazil's recent adoption of regulations concerning ultimate beneficial owners of investments in the country.

International Tax Review
Sep 26, 2018

Portugal: The new gateway to Angola
Vieira de Almeida's Tiago Marreiros Moreir and João Riscado Rapoula explore the new double-taxation agreement between Portugal and Angola and what it could mean for companies doing business in the respective countries.

International Tax Review
Sep 25, 2018

Taxpayers struggle with post-BEPS uncertainty over IP
The BEPS definition of intangibles has thrown businesses in the pharmaceutical sector, among others, into uncertainty.

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).

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