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  • Statutory construction: A lost art?

    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

    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.

  • European Tax Awards 2018: Winners announced

    Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.

  • Chilean IRS continues developing cross-border merger position

    In recent years, the number of enquiries received by the Chilean tax authority regarding the impact in Chile from international and cross-border reorganisations has grown exponentially, write Santiago López and Stephanie Chacra of PwC Chile. Indeed, in past international updates we have reported how the Chilean IRS has been formulating uniform criteria for this purpose.

  • SAT: Latest developments in China’s VAT reform

    China’s State Administration of Taxation (SAT) provides International Tax Review readers with an exclusive update on VAT reform.

  • Embracing Tax Technology – The Full Perspective Part II

    Your impact on corporate tax systems may be far greater than you think, writes Geoff Peck, executive officer and chief taxologist at PawPaw Taxology.

  • Special features - July/August 2018

    Read this month's special features on Tax Technology and M&A

  • The GP surgery: Transparency is on the rise – but nobody has told the public

    In the first instalment of his new column for International Tax Review, Giles Parsons, who has just left a role at manufacturing multinational Caterpillar, explores the disconnect between the public perception of tax being the shady, secretive world of old, and the reality of transparency initiatives companies are having to adapt to.


News Analysis


Editorial


Tax Relief

  • Tax Relief

    Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.


International Correspondents


International Correspondents