NEWS: INTERNATIONAL TAX REVIEW
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   NEWS: INTERNATIONAL TAX REVIEW
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

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).

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

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 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 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

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 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 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.

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