NEWS: INTERNATIONAL TAX REVIEW
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   NEWS: INTERNATIONAL TAX REVIEW
International Tax Review
Feb 20, 2019

Exclusive: US state drags Amazon to court on platform sales tax liability
A judge will decide whether Amazon acted as a seller in a case against the US state of South Carolina, potentially making it liable for millions of dollars in back taxes.

International Tax Review
Feb 20, 2019

Stocche Forbes hires four in Brazil
Renata Emery and Alberto Medeiros have joined Stocche Forbes as tax partners, along with Pedro Simão and Carlos Renato as counsel in Rio de Janeiro and Brasilia.

International Tax Review
Feb 19, 2019

Survey: Effective TP management of global intellectual property
Multinational companies face the challenge of how to restructure their intellectual property (IP) in an increasingly uncertain world. Taxpayers can voice their concerns anonymously in International Tax Review's IP survey.

International Tax Review
Feb 19, 2019

Baker Botts elects John Martin as next managing partner
John Martin has been elected as managing partner at Baker Botts,, and will commence his four-year term on April 1 2019.

International Tax Review
Feb 18, 2019

Baker McKenzie hires new tax counsel in Dallas
Christopher Hanna has joined Baker McKenzie's tax policy team to help clients navigate the 2017 US tax reform rules in the areas of tax planning, global structures, intellectual property, and supply chains.

International Tax Review
Feb 18, 2019

‘Over 50 shades of grey' in corporate taxes make automation tough
Finding consistency in direct tax and transfer pricing matters makes it increasingly challenging to automate repetitive or routine tasks in the global tax function, say tax technology leaders.

International Tax Review
Feb 18, 2019

Singapore budget proposes enhanced asset management tax benefits
Tax directors and advisors are disappointed by the few tax perks proposed in the Singapore budget relevant to multinational companies, but proposals for enhanced asset management tax benefits offer some comfort.

International Tax Review
Feb 18, 2019

Brazil remains cautious about its tax reform expectations
Brazil's complex federal and state structure has created a litigious framework for tax authorities, making tax reform in Brazil a continued political focus.

International Tax Review
Feb 15, 2019

Companies turn to insurance to push through M&A deals
Companies in the private equity and real estate sectors are increasingly turning to tax-specific insurance to expedite M&A deals.

International Tax Review
Feb 15, 2019

Howard Wiener becomes KPMG's US principal in charge in London
KPMG US has named Howard Wiener as principal in charge of its US tax practice based in London.

International Tax Review
Feb 14, 2019

The OECD's four proposals to tax the digital economy
The leading proposal in the OECD's two-week consultation on four possible approaches to taxing the digital economy focuses on marketing intangibles, expanding the number of businesses that could fall under its scope.

International Tax Review
Feb 14, 2019

Dow Schofield Watts expands into tax consultancy
Independent advisory firm Dow Schofield Watts has launched tax consultancy practice in the UK to advice on a range of business tax issues.

International Tax Review
Feb 14, 2019

Tax heads call HMRC's digitalisation ambitions ‘a pipe dream'
Rapid staff turnover has made the UK tax authority difficult to deal with, tax heads complained at a conference hosted by ITR.

International Tax Review
Feb 12, 2019

CbCR: MNEs invest more in tech and personnel to address audit risks
Tax heads are spending millions on new technology and staff to deal with what can be unfair audits by tax authorities looking at county-by-country reports (CbCR), adding data to what is already an increasingly dispute-prone environment.

International Tax Review
Feb 12, 2019

Companies struggle to distinguish Quebec users for VAT compliance
Foreign businesses are grappling with the ambiguity of Quebec's digital VAT rules as it becomes the only Canadian territory to extend its sales tax to include online goods and services provided by non-resident sellers.

International Tax Review
Feb 11, 2019

Brazil publishes guidance on US companies listed as privileged tax regimes
Brazil's tax authorities have noted that "non-resident" US companies listed as privileged tax regimes ought to be considered from a US, not Brazilian perspective

International Tax Review
Feb 11, 2019

MinterEllison hires GST partner in Australia
Matthew Missaghi becomes the firm's third GST partner.

International Tax Review
Feb 11, 2019

Submit now for World Tax and World TP 2020
We are pleased to announce the official launch of World Tax and World TP 2020.

International Tax Review
Feb 11, 2019

WTS hires Munich partner and Stuttgart director
WTS Global has appointed Helge Jacobs and Klaus Siler in new roles.

International Tax Review
Feb 11, 2019

Skills exchange helps tax teams succeed with digital reporting
Tax departments are partnering with other corporate functions to obtain the skills required to comply with technology-driven tax policies as they try to find a way around limited budgets and resources.

International Tax Review
Feb 08, 2019

What Austria's platform VAT law says about the digital tax conversation
A package proposed by the Austrian government includes a reform to platforms' VAT obligations, mirroring the UK's and Germany's laws. But with the EU poised to act in 2021, why is Austria bothering to move in 2020?

International Tax Review
Feb 08, 2019

EU code of conduct on business taxation groups gets new chairperson
Lyudmila Petkova has replaced Fabrizia Lapecorella as the chairperson of the EU Council's working group that oversees the implementation of the EU's code of conduct on business taxation.

International Tax Review
Feb 08, 2019

India plans to drop significant economic presence rule and equalisation levy
India will abandon its significant economic presence (SEP) rule and drop the equalisation levy once OECD members come to an agreement on how to tax the digital economy, a leading government figure has said. But taxpayers want clarity on SEP thresholds now.

International Tax Review
Feb 07, 2019

Apple settles tax bill with France ahead of DST
The French government and Apple have reached a multi-million euro settlement in a dispute going back more than a decade, just as France imposes a digital services tax (DST).

International Tax Review
Feb 07, 2019

Tax departments frustrated by French DST as France settles Apple case
Tax departments in France are increasingly agitated by the government's efforts to impose a digital services tax (DST). This is just as the French government settles its long-running dispute with Apple.

International Tax Review
Feb 07, 2019

Tax departments frustrated by French DST as it settles Apple case
Tax departments in France are increasingly agitated by the government's efforts to impose a digital services tax (DST). This is just as the French government settles its long-running dispute with Apple.

International Tax Review
Feb 06, 2019

Falling tax rates only one part of incentivising business investment
Corporate tax rates continue to fall due to increasing cross-border competition through tax reform, but tax heads have more to consider when investing overseas than just rates.

International Tax Review
Feb 06, 2019

Falling tax rates: only one part to incentivising business investment
Corporate tax rates continue to fall due to increasing cross-border competition through tax reform, but tax heads have more to consider when investing overseas than just rates.

International Tax Review
Feb 06, 2019

Working with ‘early adopter' tax authorities
Companies should be wary of tax authorities investing in new technology, particularly those that are willing to innovate; but, say in-house tax chiefs, there can be major advantages to being in an ‘early adopter' country.

International Tax Review
Feb 04, 2019

How important is tax competition to India?
India can be resilient against the competitive tax policies of neighbouring countries and the US, but tax experts at International Tax Review's India Tax Forum want the country to amend corporate tax rates and expand the base to maintain this.

International Tax Review
Feb 04, 2019

Why BEPS 2.0 makes tax heads nervous
Some tax directors are unimpressed by the direction of the OECD's digital tax proposals, with one warning they will bring "a whole new world" with wide-ranging implications.

International Tax Review
Feb 04, 2019

BDO merges with Moore Stephens
BDO has completed its merger with Moore Stephens to overtake its rival Grant Thornton as the fifth-largest accounting firm in the UK.

International Tax Review
Feb 04, 2019

Automation challenges under varying SAF-T frameworks
Multinationals are being forced to implement complex automated solutions to comply with the differing reporting frameworks across Europe because local tax authorities are more focused on tackling VAT fraud than the increasing compliance costs.

International Tax Review
Feb 04, 2019

Brazil publishes guidance on PIS/COFINS impacts for debt forgiveness
Brazil's federal tax authorities have published guidance noting that debt forgiveness ought to be regarded as financial revenue and should be taxed at 4.65%.

International Tax Review
Feb 04, 2019

The Brazilian tax authorities provide guidance on PIS/COFINS impacts for debt forgiveness
Brazil's federal tax authorities have published guidance noting that debt forgiveness ought to be regarded as financial revenue and should be taxed at 4.65%.

International Tax Review
Feb 01, 2019

Withers hires senior tax counsel in Japan
Kenichi Takashima joins Withers while also continuing his role as the Japanese representative of the OECD's Business and Industry Advisory Committee.

International Tax Review
Feb 01, 2019

Investor pressure drives corporate tax policy development
Investors are giving serious consideration to their targets' corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

International Tax Review
Feb 01, 2019

India commits to anonymised tax return assessments in interim budget
India has confirmed its aim to move to anonymised tax return assessments (ATRAs) within two years, a measure which is dividing the tax community.

International Tax Review
Feb 01, 2019

Tax directors explain the importance of data modelling
Businesses are increasingly using data modelling to more accurately determine their tax liabilities and prove their compliance to tax authorities amid the political pressures that are constantly changing the goal posts.

International Tax Review
Jan 30, 2019

OECD announces countries' plans to revolutionise international tax system
The OECD has stunned the tax world by signalling countries' willingness to consider radical steps to drag the global corporate tax system into the 21st century by addressing the challenges of the evolving world economy.

International Tax Review
Jan 29, 2019

Nuances embedded in Russia's participation exemption
Russian legal entities that make capital gains from the sale of shares are eligible for a zero percent tax rate, yet the criteria for satisfying this arrangement may not always be so simple.

International Tax Review
Jan 29, 2019

Cryptoassets: UK and US approach transactions in similar manner
The UK's tax author, HM Revenue and Customs (HMRC), has recently published updated guidance on the tax treatment of cryptoassets. Kate Habershon, Neil McKnight and Nelson Yates II of Morgan, Lewis & Bockius examine the guidance and how it compares to the US's perspective.

International Tax Review
Jan 28, 2019

Baker Botts hires Jon Feldhammer as partner in San Francisco
Jon Feldhammer has joined Baker Botts's San Francisco office as a tax litigation partner.

International Tax Review
Jan 28, 2019

Who controls the digital tax debate?
Businesses shouldn't think about compliance with EU digital tax proposals, but instead influence the conversation and ensure governments aren't hitting them by accident, say tax executives, advisors and lobby groups.

International Tax Review
Jan 28, 2019

REITs on the rise under Trump's tax cuts
Advisors and fund managers expect more qualified opportunity funds (QOFs) to be organised as real estate investment trusts (REITs) to maintain key US tax benefits under the qualified opportunity zone (QOZ) programme and avoid locking in investments.

International Tax Review
Jan 28, 2019

Potential tax inefficiencies in equity crowdfunding transactions in Mexico
Mexican tax authorities are still yet to issue specific regulation surrounding crowdfunding activities, and with new a law addressing the financial technology sector at large, questions still remain surrounding the popular capital raising vehicle.

International Tax Review
Jan 25, 2019

Banks feel the strain of getting ready for DAC6
Financial institutions are feeling the pressure of laying the groundwork for the reporting requirements of the EU's mandatory disclosure rules (DAC6) as they take on a more vital role in tax planning and transparency.

International Tax Review
Jan 24, 2019

Ireland brings changes to exit tax and special assignment relief
Ireland's Finance Bill has brought a series of changes to exit tax, special assignment relief and controlled foreign companies.

International Tax Review
Jan 23, 2019

Platforms: Where the real ‘Wayfair' money is
Collecting sales tax from online platforms like eBay and Amazon present US states with a big cash prize and a host of technical complications. Vendors should beware of being caught between the states and the money.

International Tax Review
Jan 23, 2019

Platforms: Where the real Wayfair money is
Collecting sales tax from online platforms like eBay and Amazon presents US states with a big cash prize and a host of technical complications. Vendors should beware of being caught between the states and the money.

International Tax Review
Jan 23, 2019

The new US-Mexico-Canada Agreement
The US, Mexico and Canada have signed a new modernised trade agreement (USMCA) to replace the North American Free Trade Agreement (NAFTA). Oscar López Velarde and Daniela Iñigo Arroyo of Ritch, Mueller, Heather & Nicolau discuss the key highlights.

International Tax Review
Jan 22, 2019

Arendt & Medernach promotes Vincent Mahler to tax partner
Vincent Mahler has become a partner in Arendt & Medernach's tax law practice and will head the Paris tax desk.

International Tax Review
Jan 22, 2019

Upcoming US 10K filings to offer clues to BEAT and GILTI compliance
Banks will be examining the February 10K filings of their competitors to see how they are dealing with the BEAT and GILTI provisions in the US Tax Cuts and Jobs Act (TCJA).

International Tax Review
Jan 21, 2019

RSM appoints Dougy Agnew as partner in Aberdeen
Dougy Agnew has joined RSM's Aberdeen office in Scotland as a partner in the tax practice.

International Tax Review
Jan 21, 2019

Chances of China and Hong Kong tax harmonisation to impact investment decisions
The potential for tax harmonisation between China and Hong Kong could harm the latter's ability to compete against Singapore for foreign investment and as a regional hub location.

International Tax Review
Jan 21, 2019

EU's majority voting proposal puts CCCTB back on the table
The common consolidated corporate tax base (CCCTB) and digital services tax (DST) could be introduced if the EU Commission's proposal for qualified majority voting (QMV) succeeds.

International Tax Review
Jan 17, 2019

How VAT and customs will work the day after a no-deal Brexit
Britain is nearer than ever to a disruptive exit from the EU, but businesses can do agonisingly little to prepare.

International Tax Review
Jan 16, 2019

The biggest US states are getting serious about Wayfair
For all companies that sell to US consumers without a physical presence in states, 2018's Wayfair decision was a bolt from the blue. But the work of complying with ‘economic nexus' rules in every taxing jurisdiction will be an ongoing project, not a one-off effort.

International Tax Review
Jan 15, 2019

Bredin Prat appoints two to tax team
Jean-Florent Mandelbaum and Franck Morhain have joined the firm's tax team in Paris.

International Tax Review
Jan 14, 2019

Will clearance e-invoicing spread through the EU?
Governments around the EU are watching Italy to see if its new mandatory e-invoicing system (Sistema di Interscambio, or SDI) works, and whether it is effective in increasing the VAT take.

International Tax Review
Jan 14, 2019

Mexico introduces new tax incentives to stimulate financial sector
As part of a multidisciplinary strategy by Mexico's Central Bank (Banxico) and Ministry of Finance and Public Credit (SHCP) to stimulate the nation's financial sector, a presidential decree on January 8 introduced several new tax incentives.

International Tax Review
Jan 11, 2019

Stronger tax competition predicted among Swiss cantons post-tax reform
Tax competition between Switzerland's cantons is expected to become even stronger if the tax reform passes a possible public referendum, say tax directors at leading companies.

International Tax Review
Jan 11, 2019

Tax directors should change how they think about VAT in the GCC
Businesses are at risk of being caught unawares if they ignore the continuous amendments to VAT regimes across the Gulf Cooperation Council (GCC) member states and anomalies in the rules, tax heads warn.

International Tax Review
Jan 11, 2019

Tax heads: A global standard is essential for blockchain adoption
Tax directors examining tax technology opportunities know that regulating internal data and establishing a global reporting standard is a must when it comes to the successful cross-border adoption of any digital platform. Blockchain is no different.

International Tax Review
Jan 10, 2019

HMRC's new Profit Diversion Compliance Facility heralds a renewed attack on perceived tax avoidance through transfer pricing
A new ‘Profit Diversion Compliance Facility' (PDCF) released on January 10 2018 aims to encourage companies to bring their transfer pricing (TP) arrangements in line with UK revenue authority HMRC's interpretation of the arm's-length principle.

International Tax Review
Jan 09, 2019

Despite ‘panic', Italian e-invoicing seems to have landed smoothly
Italy's new e-invoicing regime came into effect on January 1. Companies expected teething trouble, but the early signs are positive and the changes should lead to long-term benefits.

International Tax Review
Jan 09, 2019

Despite ‘panic', Italy clearance e-invoicing seems to have landed smoothly
Italy's new e-invoicing regime came into effect on January 1. Firms expected teething trouble, but the early signs are positive and the changes should lead to long-term benefits.

International Tax Review
Jan 09, 2019

Wolridge Mahon Collins Barrow rebrands as Baker Tilly
Wolridge Mahon Collins Barrow has rebranded as Baker Tilly Canada after decades as a member of the international network.

International Tax Review
Jan 09, 2019

Wolrige Mahon Collins Barrow rebrands as Baker Tilly
Wolrige Mahon Collins Barrow has rebranded as Baker Tilly Canada after decades as a member of the international network.

International Tax Review
Jan 08, 2019

Portugal's state budget brings several changes to VAT in 2019
Portugal's new state budget brings several changes to VAT in 2019, most notably exploring the distinction between voucher, single-purpose voucher and multi-purpose vouchers

International Tax Review
Jan 08, 2019

RSM expands in China
Beijing-based firm Huapu Tianjian has joined RSM as the global network sets plans in motion to develop a major presence in China.

International Tax Review
Jan 08, 2019

Weil, Gotshal & Manges hires partner in Washington, DC
Devon Bodoh has joined the firm as a tax partner and will head the firm's international and cross-border tax practice.

International Tax Review
Jan 07, 2019

What the G20 should know about international cryptocurrency tax policy
International cryptocurrency tax policy can achieve trust if it is done correctly, writes Michael Minihan, partner at BX3 Capital.

International Tax Review
Jan 04, 2019

How to build a in-house team to take on technological advancements
Tax heads at multinational enterprises share insights on how to build digitally-focused teams to meet real-time compliance obligations and reduce business costs.

International Tax Review
Jan 04, 2019

How to build an in-house team to take on a digital tax environment
Tax heads at multinational enterprises share insights on how to build digitally-focused teams to meet real-time compliance obligations and reduce business costs.

International Tax Review
Jan 04, 2019

How to build an in-house team to take on technological advancements
Tax heads at multinational enterprises share insights on how to build digitally-focused teams to meet real-time compliance obligations and reduce business costs.

International Tax Review
Jan 04, 2019

PKF Frankfurt joins RSM
RSM GmbH merged with PKF Frankfurt on January 1 2019 to create one of the leading mid-sized tax advisory firms in Germany.

International Tax Review
Jan 03, 2019

Brazil's Superior Court of Justice restricts taxpayer access to social security tax credits
Brazil's highest court has challenged the attorney's office, shutting down an attempt to restrict taxpayers from accessing social security tax credits

International Tax Review
Jan 03, 2019

Joseph Pari appointed co-chair of Weil's global tax department
The experienced tax lawyer will be based in the firm's Washington, DC, and New York offices.

International Tax Review
Jan 03, 2019

Loyens & Loeff promotes Michiel Schul to partner
Michiel Schul has become a partner at the firm's Amsterdam office as of January 1 2019.

International Tax Review
Jan 02, 2019

Incoming Mexican government submits its first Economic Plan to Congress
Mexico's Secretary of Treasury submitted the 2019 Economic Plan. While the plan does not create or increases taxes, it does include measures to increase the cash flow for tax authorities

International Tax Review
Dec 20, 2018

The dangers of tax 'over-tooling'
In-house tax teams are implementing tailored software solutions due to the low cost of technology, but should beware ‘over-tooling' and employ a coherent purchasing strategy.

International Tax Review
Dec 19, 2018

Tax chiefs pleased that Netherlands will publish tax rulings
Heads of tax at multinational companies have welcomed the Dutch government's announcement that it will publish anonymised summaries of all its tax rulings from July 2019.

International Tax Review
Dec 18, 2018

How Bapco is getting ready for VAT in Bahrain
Bahrain's national oil company has just days to get ready for VAT. International Tax Review speaks to the man designing the company's VAT system about the challenges ahead.

International Tax Review
Dec 14, 2018

KPMG hires six to US tax teams
The firm has hired two principals and four managing directors to its tax practices in Washington, New York, Silicon Valley, Minneapolis, and San Francisco.

International Tax Review
Dec 14, 2018

KPMG hires six to USA tax teams
The firm has hired two principals and four managing directors to its tax practices in Washington, New York, Silicon Valley, Minneapolis, and San Francisco.

International Tax Review
Dec 14, 2018

Tax directors show little worry for French DST
France says it will introduce its own digital service tax (DST) in March 2019 after an EU-wide approach failed. Large, data-driven businesses are skeptical, but are watching closely for the details.

International Tax Review
Dec 14, 2018

Tax directors slam French DST deadline as ‘impossible'
France says it will introduce its digital service tax (DST) in January 2019 after scrapping an earlier statement to wait till March 2019 for an EU-wide approach.

International Tax Review
Dec 14, 2018

How tax heads are responding to the rise and rise of VAT
VAT, first implemented in France in the 1950s, is a young tax. But its importance has exploded in the last few decades: few countries now lack a VAT, and rates are at historic highs. Tax directors tell International Tax Review how they are responding and what they expect from the future.

International Tax Review
Dec 14, 2018

Finland's Hannes Snellman promotes Antti Alanko to partner
Alanko will become a partner in the firm's Helsinki office on January 1.

International Tax Review
Dec 12, 2018

Tax and HR departments must collaborate to avoid costly IR35 non-compliance
Corporate tax functions must work closely with HR departments immediately to ensure the business is ready to comply with the UK's IR35 legislation, governing payroll taxes and employee contracts, by April 2020.

International Tax Review
Dec 10, 2018

Brazil's proposal to define the ‘export of services'
Brazil's Federal Revenue Services issued a Normative Opinion to define the "export of services" for tax exemption purposes

International Tax Review
Dec 10, 2018

Indian GAAR disputes to continue but there is hope, say tax directors
Tax departments must be extra-vigilant to avoid costly litigation resulting from India's recurrent and creative use the general anti-avoidance rule, say tax directors - but even strong documentation may not be enough.

International Tax Review
Dec 10, 2018

Traditional retailers welcome German marketplace VAT compliance law
German retailers are pleased with a new VAT compliance law which will put additional obligations on online platforms selling goods, which they say will help level the playing field. But major platforms like Amazon, eBay and Etsy face a compliance headache.

International Tax Review
Dec 10, 2018

Kin Capital and EIP merge
Kin Capital and Enterprise Investment Partners (EIP) will merge to enable them to offer clients tax-efficient products.

International Tax Review
Dec 06, 2018

Daniel Hawthorne promoted to partner at Dechert in London
The longtime associate at the firm will be a partner from January 1 2019.

International Tax Review
Dec 06, 2018

Digital tax ball ‘back in the OECD court'
Member states have killed off the EU's digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.

International Tax Review
Dec 06, 2018

Pinheiro Neto elects two new tax partners
Andrea Mascitto and Ana Carolina Carpinetti have been promoted to partners in the tax practice of the Brazilian firm.

International Tax Review
Dec 06, 2018

DSR Tax Claims adds a tax compliance officer
Callum Foster has joined the compliance team at DSR Tax Claims in Nottingham with a background in financial administration and account management.

International Tax Review
Dec 05, 2018

Global Tax 20 2018
International Tax Review's Global Tax 20 highlights the most influential people, events, countries and companies which have had an impact on the global tax landscape during the past year. The top 10 are out now, and the full list will be released later this month.

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