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The US Internal Revenue Service (IRS) is, in many ways, typical of tax authorities around the world – it’s not as well-resourced as it once was. It is being asked to do more with less, and it is turning to data analytics to help it better identify where it should focus its attention.
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Doug O’Donnell, head of the large business and international (LB&I) department in the IRS, speaks to Joe Stanley-Smith about how he runs his large business and international department in the rapidly changing arenas of US and international tax.
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Joe Stanley-Smith sits down with Tom Brandt, chief risk officer at the IRS, to discuss managing budget cuts, tax reform and the growing threat of cybersecurity.
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As the United Kingdom hastily prepares for its planned exit from the EU, thereby leaving EU27 Member States (EU27), interesting trends are starting to develop for this change.
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International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.
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Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.
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Businesses love certainty. It allows them to plan and act on short, medium, and long-term strategies. The unexpected brings operational complexities they do not need. Recently, as taxation of the digital economy gathers pace it is a case of ‘expect the unexpected’ for digital businesses operating globally. Taxamo’s Iman Deschâtres and JP McCarthy explore the topic.
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In recent years, the idea that offshore tax liabilities can easily be concealed from government revenue collectors has become a moribund concept. Huge data leaks increased international co-operation and developments such as FATCA and the global common reporting standard (CRS) have resulted in a situation where a person’s cross-border tax affairs are no longer fully secret.
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The Canada Revenue Agency (CRA, or the minister) has broad powers to audit and assess Canadian taxpayers, which leads to a variety of disputes in the courts.
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Bearing in mind that nowadays more than half of the population of the US plays video games and that live gaming events have been watched more than the NBA finals, the importance of the video game industry and its impact on the market has increased substantially during recent years.
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A tax treaty between Georgia and Moldova is the first of its kind concluded between the two countries, and will enter into force after the ratification instruments are exchanged.
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The Apex Court in a recent judgment (Civil Appeal number 2013 of 2014) held that no service tax should apply on expenditures recovered as reimbursements before May 14 2015.
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Malta's maritime industry is undeniably one of the island's economic pillars, with the shipping register being the sixth largest in the world and the largest in Europe.
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Poland's special economic zones (SEZs) represent one of the driving elements of the country's economic success. For 20 years the SEZs have been attracting large, medium and small new investors, both locally and internationally.
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For many years the Spanish 'participation exemption' regime had the particular characteristic that whereas the capital gains and dividends obtained by Spanish companies from foreign shares were exempt from corporate income tax (subject to given minimum investment and taxation requirements), any losses deriving from the transfer of those shares were deductible for corporate income tax purposes.
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