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Corporate Tax

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Indirect Tax

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Compliance Management

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  • The real-time risks of tax technology

    August 09, 2018

    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.

  • The return of SST: An analysis of the new Malaysian sales tax mechanism

    July 26, 2018

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

  • US tax reform – special focus

    July 25, 2018

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

Tax Disputes

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ITR Magazine

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  • International updates - July/August 2018

    August 06, 2018

    The latest international updates from our correspondents around the world.

  • Statutory construction: A lost art?

    July 12, 2018

    Are new laws incapable of being subject to statutory construction to depict their meaning? Or are such laws so poorly drafted that companies must glean their intended meaning, outside the parameters of the legislated verbiage, from conference reports, statements of intent by tax authorities at international conferences and referencing documents?

  • How reform in the US affects Microsoft’s tax structure

    July 12, 2018

    Microsoft has long managed its tax affairs through a network of structures spanning the world. Josh White analyses how US tax reform might hit these arrangements, and the jurisdictions they rely on, such as Ireland, Puerto Rico and Singapore.

People Moves

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International Correspondents