NEWS: INTERNATIONAL TAX REVIEW
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   NEWS: INTERNATIONAL TAX REVIEW
International Tax Review
May 22, 2019

Conflicts rise over which OECD pillar should come first
Businesses and tax experts involved in the digital tax debate cannot agree over which of the OECD's proposed pillars ought to be implemented first, and whether there is a real need for either.

International Tax Review
May 21, 2019

What taxpayers want from India's GST 2.0
India is undergoing a general election and the future success of the country's goods and services tax (GST) depends heavily on its outcome and how the new government delivers on the industry's wishlist for a better GST, say taxpayers at ITR's Asia Tax Forum.

International Tax Review
May 20, 2019

Companies examining long-term benefits of Swiss tax residence after vote
Taxpayers are relieved the public accepted the government's tax reform proposal, but some are considering whether staying in Switzerland is worth it as the tax system becomes more rigid and costs rise.

International Tax Review
May 20, 2019

US tax experts: Platforms must expect to collect sales tax
Although federal legal precedent is yet to be established, a liability on platform providers to collect sales tax is rapidly becoming the de facto law of the land, experts told International Tax Review.

International Tax Review
May 16, 2019

European Tax Awards 2019: The winners
The winners of International Tax Review's 15th European Tax Awards have been announced.

International Tax Review
May 16, 2019

Reorganisations slow amid vague indirect transfer tax regimes
Uncertainty over how to tax offshore indirect transfers and delay to establishing an international framework for taxing such transfers is leading to a slowdown in corporate reorganisations.

International Tax Review
May 15, 2019

Taxpayers say India's proposed move to fractional apportionment would intensify disputes
The consultation period for feedback on India's proposed changes to its profit-attribution rules has not yet ended, but the debate around the potential costs and benefits of any change is already hotting up.

International Tax Review
May 13, 2019

Taxpayers caught up in CFC state aid ruling expect UK to appeal
Companies such as the Daily Mail Group, Diageo and the London Stock Exchange are expecting the UK to appeal the EU's state aid decision against the country's CFC group financing regulation, but there is very little time to file a challenge.

International Tax Review
May 13, 2019

As EU countries get a grip on VAT fraud, companies brace for higher compliance costs
Companies in the EU are worried that their compliance costs will increase as tax authorities move to close their VAT gaps and clamp down on fraud, after a recent investigation estimated that carousel fraud is costing EU member states €50 billion ($56 billion) a year.

International Tax Review
May 09, 2019

2019 Asia Tax Awards: The winners
The winners of International Tax Review's 2018 Asia Tax Awards have been announced!

International Tax Review
May 09, 2019

India looks to overseas examples for new e-invoicing regime
After revolutionising its tax system with the introduction of GST in 2017, India will take another big step forward by introducing e-invoicing. But will it be a case of evolution, rather than revolution, this time?

International Tax Review
May 08, 2019

Companies between rock and hard place on digital tax
As details emerge of digital taxes in the Czech Republic and Malaysia, corporates told ITR they wish countries would leave it to the OECD process - but they are fearful of what might emerge from it.

International Tax Review
May 08, 2019

Companies see user participation as a nightmare
Tax professionals are worried about how to identify user participation accurately within any digital business model, particularly given how easy it is for users to hide their true location.

International Tax Review
May 08, 2019

Ashurst promotes London tax partner
Tim Gummer, who joined Ashurst in 2007, has been made partner.

International Tax Review
May 07, 2019

Gately hires tax partner in London
Gately has appointed Jim Hillan to its tax team in London to help advise on areas of corporate tax, real estate tax, share schemes, and VAT.

International Tax Review
May 06, 2019

Jeff Millington joins Withers in London
Withers has appointed Jeff Millington as a tax investigations director to help resolve client tax issues.

International Tax Review
May 03, 2019

Tax authorities and companies agree: it's best to bare it all
Taxpayers and tax authorities found a surprising amount of common ground on a panel at an ITR conference. They agreed that ‘proactive transparency' is the surest way of avoiding messy disputes, and praised the OECD's ICAP initiative as a means of getting tax certainty.

International Tax Review
May 03, 2019

Authorities and taxpayers agree: it's best to bare it all
Taxpayers and tax authorities found a surprising amount of common ground on a panel at an ITR conference. They agreed that ‘proactive transparency' is the surest way of avoiding messy disputes, and praised the OECD's ICAP initiative as a means of getting tax certainty.

International Tax Review
May 03, 2019

MNEs gain tax certainity through document standardisation
Tax directors are dealing with more audits, but standardising global tax operations can greatly ease the burden because it helps tax authorities understand corporate tax positions better.

International Tax Review
May 03, 2019

India reforms real estate taxes
In April 2019, India implemented GST reform in the real estate sector, seeing rates drop to as low as 1% for some residential sectors. Dhruva Advisors' Ritesh Kanodia and Meetika Baghel discuss the implications for property buyers and developers.

International Tax Review
May 03, 2019

Italy to stimulate foreign investment with new tax incentives
Italy has implemented a Growth Decree designed to encourage research & development (R&D). Hager & Partners' Gian Luca Nieddu and Barbara Scampuddu discuss the key tax implications of the decrees 32 articles.

International Tax Review
May 01, 2019

SARS appoints new commissioner
The South African government has appointed Edward Kieswetter as the head of its tax authority. Kieswetter faces the task of restoring public confidence in the revenue service.

International Tax Review
May 01, 2019

Africa leaps into automation for VAT collection on foreign suppliers
African countries are starting to amend legislation and upgrade their IT systems to allow them to charge VAT on imported services. But companies should take solace in tax administrations' willingness to embrace simplified supplier registration regimes.

International Tax Review
May 01, 2019

Taxpayers say ‘a sabbatical on BEPS would be a good thing'
Tax directors have criticised a post-BEPS environment for emboldening less experienced, less technically-knowledgeable tax authorities to start transfer pricing audits based on "unsound arguments" to crack down on aggressive tax planning.

International Tax Review
May 01, 2019

Taxpayers say a sabbatical on BEPS would be a good thing
Tax directors have criticised a post-BEPS environment for emboldening less experienced, less technically-knowledgeable tax authorities to start transfer pricing audits based on "unsound arguments" to crack down on aggressive tax planning.

International Tax Review
Apr 30, 2019

Companies bemoan benchmarking focus
Companies are increasingly frustrated by the benchmarking process, questioning whether they are useful at all after finding that even the most carefully constructed benchmark studies can be challenged by tax authorities.

International Tax Review
Apr 30, 2019

Tax heads: The tax system is fine, it's the day-to-day reality that's the problem
Tax heads expressed their frustrations with how negotiations with tax authorities often end up in negotiated settlements, and their scepticism that these same tax authorities will agree with each other on global reforms, at an ITR conference today.

International Tax Review
Apr 25, 2019

Johnson & Johnson's Katherine Amos on how tax heads can shape the policy conversation
Katherine Amos, VP for global transfer pricing and tax disputes at Johnson & Johnson, speaks to ITR about the potential benefits for tax heads of speaking openly about tax policy in order to influence the global conversation.

International Tax Review
Apr 25, 2019

General Atlantic hires GE head of tax
After many years at the US energy multinational, Michael Gosk has taken on the role of operating partner at global growth equity firm General Atlantic.

International Tax Review
Apr 24, 2019

Do tech companies hold the solution to taxing the digital economy?
The digital revolution has transformed business models, entire economies and the lives of people around the globe. It has also tested the concept of traditional corporate tax rules, designed largely in the first half of the 20th century. These rules are now unfit for our increasingly digitalised and globalised world.

International Tax Review
Apr 24, 2019

AKD Benelux expands Belgian tax practice
Werner Heyvaert has joined AKD Benelux as a partner in the firm's tax practice. Heyvaert brings more than 30 years of experience to the team.

International Tax Review
Apr 23, 2019

Andersen Global expands to South Africa
Andersen Global has signed a collaboration agreement with boutique firm Tabacks Attorneys in Johannesburg. This first agreement may just be the beginning of the association's expansion in South Africa.

International Tax Review
Apr 22, 2019

The potential of blockchain for VAT recovery and compliance
Antonio Lanotte, European senior finance, controlling and tax manager at Pentair, explains how using blockchain technology can increase a business's VAT recovery rate and compliance burden.

International Tax Review
Apr 22, 2019

Norton Rose Fulbright hires tax partner in New York
Norton Rose Fulbright has appointed David Burton as a renewable energy tax partner to help global clients with finance and energy transactions.

International Tax Review
Apr 19, 2019

McCarthy Tétrault hires Raj Juneja in Toronto
McCarthy Tétrault has hired Raj Juneja as an equity partner to its transactional and tax advisory practice in Toronto.

International Tax Review
Apr 19, 2019

Blockchain case study: a way to speed up Mexico's tax refunds
Mexico's tax authorities could have avoided legal action from businesses looking for compensation over slow tax refunds by replacing legacy reporting systems with blockchain technology, say tax experts.

International Tax Review
Apr 18, 2019

How not to deliver nasty tax surprises to your boss
Nobody likes to receive bad news, and worrying about giving it can be just as unpleasant. But warning the board of threats and potential bad news is a crucial part of the role of the contemporary in-house tax advisor.

International Tax Review
Apr 18, 2019

Blackstone restructures as corporation after TCJA
Following US tax reform, Blackstone has decided to give up its complex partnership structure to reduce its tax compliance burden and make its stock more attractive to investors. However, it will likely cost the company more in taxes.

International Tax Review
Apr 17, 2019

Brazil affirms tax benefit for sales to the free trade zone of Manaus
Brazil has affirmed that sales to the Amazonian free trade zone of Manaus must be equal to export transactions. Machado Associados' Ricardo M. Debatin da Silveira and Rogério Gaspari Coelho discuss the potential tax credits for exporters over the last five years.

International Tax Review
Apr 17, 2019

Austria proposes new, permanent digital tax
Austria has proposed a new digital services tax (DST), motivated by a desire to level the playing field for domestic media companies, which it says it would not repeal even if the OECD reaches consensus on digital tax measures.

International Tax Review
Apr 17, 2019

Tax liabilities to fluctuate under alternative rates after Libor is phased out
Tax professionals are concerned about a rising tax burden from adjusting profit and loss (P&L) statements after regulators axe the London inter-bank offered rate (Libor), mainly from trying to re-negotiate legacy inter-company loan contracts.

International Tax Review
Apr 17, 2019

Brazil addresses the establishment of joint and several tax liability
Brazil's tax authorities may now establish liability of third parties before court judgement. Mattos Filho's Ana Paula S. Lui Barreto and Leonardo Fernandes Rebello discuss the impact to third parties and their defense.

International Tax Review
Apr 16, 2019

Singapore's consistent, agile support for innovation and IP in a digital age
Singapore has been agile in refining its support for companies investing in the acquisition, development, enhancement and exploitation of intellectual property rights, which is the key to innovation in the digitalised economy of the future. Sam Sim and Vincent Ooi outline the main tax measures announced in recent budgets.

International Tax Review
Apr 15, 2019

US loophole allows tax-efficient trading via ETFs
A loophole left open by the US government following tax reform means exchange-traded fund (ETF) investors can make tax savings through so-called ‘heartbeats' trading with the help of investment banks and large trading firms.

International Tax Review
Apr 15, 2019

ERP systems preferred over tax engines to determine tax payments
Tax directors explain why they prefer ERP system customisations over tax engines to help them automatically determine their tax liabilities despite both options having their fair share of problems.

International Tax Review
Apr 12, 2019

Uber admits fear of new tax liabilities in IPO filing
In its prospectus to potential investors, Uber has expressed fears of becoming subject to much higher indirect and payroll taxes if governments decide it is a transportation company.

International Tax Review
Apr 12, 2019

Companies struggle with tax planning cost of Brexit despite another delay
The UK and EU have announced a six-month delay to Brexit - but companies and their tax departments are facing huge financial and opportunity costs nonetheless.

International Tax Review
Apr 10, 2019

Investors want a global standard for MNE tax disclosures
Investors are using multinational companies' tax disclosures, such as country-by-country reports, to inform their investment decisions - and want consistent disclosure formats to make comparisons easier.

International Tax Review
Apr 10, 2019

Will anything stem the tide of unilateral VAT changes in Europe?
Heads of tax have expressed consternation at the continued lack of harmony in the EU's VAT regime and the ongoing proliferation of unilateral VAT measures within the bloc.

International Tax Review
Apr 10, 2019

EY buys out Thomson Reuters legal services
Big 4 firm EY has acquired Pangea3 Legal Managed Services from Thomson Reuters. This deal continues the expansion of EY Law Practices.

International Tax Review
Apr 10, 2019

ITR Americas Tax Awards 2019: Submit now
International Tax Review is now accepting submission's for the 2019 Americas Awards

International Tax Review
Apr 08, 2019

Rachel Hawkins joins Withers in London
Withers has appointed Rachel Hawkins as a corporate tax partner to help its corporate tax team advise clients on tax transactions.

International Tax Review
Apr 05, 2019

Andersen Tax debuts in Greece and Cyprus
Andersen Global has continued its expansion throughout Europe with Unity Four and Pistiolis-Triantafyllos & Associates taking on the brand name.

International Tax Review
Apr 05, 2019

GRI's tax initiative threatens to overtake CbCR on tax transparency
Tax directors are backing an independent standard-setting body, the Global Reporting Initiative (GRI), to introduce a worldwide standard to tax reporting and public disclosures, but many worry that the standard will clash with country-by-country reporting (CbCR).

International Tax Review
Apr 05, 2019

Media companies support digital taxation proposals
Media-related businesses are united in their desire to ‘level the playing field' on taxing traditional and digital companies, but they do not all agree on the best way forward.

International Tax Review
Apr 05, 2019

TozziniFreire promotes two to tax partner
Brazilian law firm TozziniFreire has promoted Christiane Alvarenga and Erlan Valverde to tax partners in São Paulo.

International Tax Review
Apr 04, 2019

Platforms to OECD participants: please don't pick on us
In responses to the OECD's digital taxation consultation, online platform providers including Uber and Spotify expressed fear of being singled out and subjected to stiffer treatment than conventional businesses.

International Tax Review
Apr 04, 2019

Michael Olesnicky returns to Baker McKenzie
Michael Olesnicky has returned to Baker McKenzie's tax practice in Hong Kong as a senior consultant after more than four years at KPMG.

International Tax Review
Apr 03, 2019

UK recommends break-up of Big 4 to reform auditing
A cross-party committee of UK politicians has said the Big 4 accounting firms should be broken up, just weeks before the Competition and Markets Authority (CMA) is due to publish the results of its review into UK audit practices.

International Tax Review
Apr 03, 2019

Tax Disputes Summit: Meet the speakers
Tax leaders from Acer, H&M, the Portuguese Centre for Administrative Arbitration, the Finnish Tax Administration, White & Case and William Fry speak to International Tax Review about trends, predictions and what is keeping them busy ahead of the ITR Tax Disputes Summit.

International Tax Review
Apr 03, 2019

Dentons adds partner to tax team in Madrid
María Cortizas has joined Dentons as a partner in its tax practice in Spain to advise clients on the tax structuring of M&A deals, restructuring projects and capital markets transactions.

International Tax Review
Apr 03, 2019

The world's best tax transactional firms 2019
International Tax Review presents key trends and developments in the tax transactional market and ranks the best firms to help companies navigate the post-BEPS environment that poses challenges in restructuring and mergers and acquisitions.

International Tax Review
Apr 02, 2019

David Fruchtman joins Steptoe's tax group in New York
Steptoe & Johnson has appointed David Fruchtman as partner in the firm's tax group in the US.

International Tax Review
Apr 01, 2019

Survey: Untangling CFC rules and regimes
Companies navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country's rules risk unexpected audits or an unreasonably high tax burden. Taxpayers can voice their concerns anonymously in International Tax Review's survey on CFC rules and CFC regimes.

International Tax Review
Apr 01, 2019

Foreign investors pressure young US businesses into inversions
The US Tax Cuts & Jobs Act (TCJA) is failing to prevent inversions, with the lure of foreign capital often outweighing the tax challenges for rapidly expanding businesses.

International Tax Review
Apr 01, 2019

Tom West joins KPMG in Washington
Tom West has moved from his role as tax legislative counsel at the US Treasury's office of tax policy to join KPMG as principal in the Washington national tax practice's passthroughs group.

International Tax Review
Mar 29, 2019

Taxpayers call for VAT e-invoicing uniformity
Companies, advisors and software providers have spoken with one voice to implore countries in the EU and around the world to take a more uniform approach to digital VAT/GST reporting requirements.

International Tax Review
Mar 27, 2019

ITR EMEA Tax Awards 2019 shortlist announced
The nominations for the 15th annual ITR EMEA Tax Awards have been announced.

International Tax Review
Mar 27, 2019

ITR Europe Tax Awards 2019 shortlist announced
The nominations for the 15th annual ITR Europe Tax Awards have been announced.

International Tax Review
Mar 27, 2019

ITR European Tax Awards 2019 shortlist announced
The nominations for the 15th annual ITR European Tax Awards have been announced.

International Tax Review
Mar 27, 2019

Tax departments worry business analysts can't help implement tax solutions
Tax technology leaders worry business analysts' lack of deeper tax knowledge stops them from letting the rest of the business know about their roles in tackling tax challenges.

International Tax Review
Mar 26, 2019

Priscila Faricelli joins Demarest as a tax litigation partner
Brazilian law firm Demarest has appointed Priscila Faricelli as a tax litigation partner.

International Tax Review
Mar 22, 2019

The promise and problem of a universal VAT system
The increasing inconsistency of national VAT systems have led to calls for global harmonisation of VAT regulations by tax professionals. The OECD is examining the options.

International Tax Review
Mar 22, 2019

Trust among EU tax authorities essential to advance VAT regime
EU member states trying to consolidate their VAT regimes received a cautious welcome from tax directors at International Tax Review's Indirect Tax Forum, who warned that countries will have to improve their cooperation.

International Tax Review
Mar 21, 2019

France pushes G7 countries for a global minimum corporate tax
France plans to make significant progress with members of the G7 group of countries to reach an agreement on a minimum corporate tax rate after the OECD has presented its work on taxing the digital economy to the G20 in June.

International Tax Review
Mar 21, 2019

France to push G7 countries for a global minimum corporate tax
France plans to make significant progress with members of the G7 group of countries to reach an agreement on a minimum corporate tax rate, after the OECD has presented its work on taxing the digital economy to the G20 in June.

International Tax Review
Mar 20, 2019

Pace of change makes it impossible to have an indirect tax strategy
Tax professionals speaking at the International Tax Review Indirect Tax Forum said that the rate of indirect tax changes around the world makes having a long-term strategic plan very difficult.

International Tax Review
Mar 20, 2019

Canada to boost tax authority audit resources
The Canada Revenue Agency (CRA) will receive an additional C$150.8 million ($113.1 million) over five years to hire additional auditors, create a data quality examination team targeted at non-residents, and extend schemes aimed tax tackling offshore non-compliance.

International Tax Review
Mar 20, 2019

Tax heads fearful of OECD push for minimum corporation tax
Participants at the OECD's public consultation on BEPS 2.0 grappled with the question of whether under-taxation - as well as non-taxation - of corporate profits is a problem the OECD should address.

International Tax Review
Mar 19, 2019

E-invoicing compliance goes beyond tax departments
In-house tax professionals, tax advisors and software providers have emphasised that complying with rapidly proliferating e-invoicing requirements requires input from businesses as a whole, not just their tax departments.

International Tax Review
Mar 15, 2019

US tax reform turns into a game of ‘whack-a-mole'
For global corporations, determining how to comply with the US tax reform provisions and manage tax liabilities is difficult because as soon they resolve one tax problem, another pops up.

International Tax Review
Mar 14, 2019

Consumer businesses clash over OECD digital tax proposals
MNEs specialising in consumer products prefer to ‘cherry-pick' provisions they favour from the OECD's digital tax proposals, creating a conflict among them on the best approach to taxing the digital economy.

International Tax Review
Mar 14, 2019

Mark Rems joins KPMG US
Mark Rems has joined KPMG's US state and local tax (SALT) practice as a principal in Philadelphia. He will be a part of the firm's indirect tax practice and focus on transaction tax systems.

International Tax Review
Mar 14, 2019

MNEs accept higher tax burden is inevitable at OECD digital tax consultation
Corporate tax heads at the OECD digital tax consultation in Paris admitted that they would need to bow to political pressure and accept potentially painful reforms.

International Tax Review
Mar 14, 2019

Kene Partners appoints two to R&D-focused tax practice
Aarti Varia and Rosie Silk have joined Kene Partners in London to specialise in research and development (R&D) within the consultancy team as R&D tax director and R&D tax manager, respectively.

International Tax Review
Mar 13, 2019

UK Spring Statement proposes no major tax changes
The UK Chancellor of the Exchequer, Philip Hammond, refrained from making any tax proposals in today's Spring Statement, but the government continues to push ahead with its digital services tax while global talks take place in Paris.

International Tax Review
Mar 11, 2019

Uber's VAT battles illustrate different approaches to taxing the platform economy
Uber has been fighting on multiple fronts over its VAT obligations in different jurisdictions. ITR examines how a settlement with the Egyptian authorities and an ongoing legal drama in the UK signal two different approaches to making the ‘platform economy' subject to VAT rules.

International Tax Review
Mar 11, 2019

Bigger-than-expected Chinese VAT cuts lead to speculation on reform
China has announced bigger-than-expected cuts to two of its three rates of VAT in order to boost its economy against a backdrop of US trade tension, in what tax professionals believe could be the start of wider VAT reform.

International Tax Review
Mar 11, 2019

ITR Asia Tax Awards 2019 shortlist announced
The nominations for the ITR Asia Tax Awards have been announced.

International Tax Review
Mar 08, 2019

It's still too early for companies to prepare for France's DST
The French cabinet has cleared the way for Europe's first active digital services tax (DST). Experts say the proposals are still not detailed enough for the affected companies to prepare to pay the tax, despite its retroactivity and the quick turnaround before the first payment is due.

International Tax Review
Mar 08, 2019

France's DST: No detail, companies unprepared
The French cabinet has cleared the way for Europe's first active digital services tax (DST). Experts say the proposals are still not detailed enough for the affected companies to prepare to pay the tax, despite its retroactivity and the quick turnaround before the first payment is due.

International Tax Review
Mar 08, 2019

Women in tax explain how to deal with gender stereotyping
Leading women in tax share their personal experiences and the resistance they overcame at the beginning of their careers to succeed, offering tips to aspiring leaders.

International Tax Review
Mar 06, 2019

MNEs take legal action to expedite tax returns in Mexico
Companies are taking legal action against the Mexican tax authorities because of the negative cashflows caused by inefficiencies in issuing tax refunds after the universal compensation scheme was cancelled.

International Tax Review
Mar 06, 2019

The negative aspects of tax insurance
Tax insurance, which helps companies to push through deals with identified tax risks, is being used needlessly on tax issues which present barely any risk at all, according to one tax director, but others disagree.

International Tax Review
Mar 06, 2019

Two Italian EY partners join Andersen Tax
Andersen Global has appointed Maricla Pennesi and Giovanni Gallucci to the association's Italian firm, based in Milan.

International Tax Review
Mar 05, 2019

RSM appoints tax partners in London and Birmingham
The firm has appointed two tax partners in London and a VAT partner in Birmingham.

International Tax Review
Mar 04, 2019

Avalara appoints EMEA managing director
Steve Lomax, a financial services and technology specialist, will run the tax technology company's strategic operations in the region.

International Tax Review
Mar 04, 2019

Tax directors pushed into aggressive tax tactics as authorities lose funding
Corporate tax departments are under pressure to find aggressive ways of reducing their effective rates that exploit under-resourced tax authorities.

International Tax Review
Mar 01, 2019

Seth Entin joins Holland & Knight in the US
Holland & Knight has hired Seth Entin as an equity partner to advise clients in private wealth services in the Miami office.

International Tax Review
Mar 01, 2019

MNEs leaping into real-time reporting see long-term benefits
With the UK's Making Tax Digital becoming effective in one month, companies choosing to implement technologies now that support real-time reporting will reap long-term benefits as more countries adopt similar reporting requirements.

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