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  • Global Tax 20 2018

    International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.


Features

  • KPMG South Africa looks to rebuild trust with clients

    KPMG South Africa plans to restore its reputation with a new leader following the scandal over its role in auditing the Gupta-owned businesses, but rival firms are already poaching their clients who no longer trust the firm.

  • How tax departments deal with uncertainty

    Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.

  • UK CCO – an ‘opportunity’ for in-house tax functions

    The UK’s corporate criminal offence (CCO) legislation to combat tax evasion represents another pressing reason, and opportunity, for tax functions in multinationals to work closely with colleagues across the organisation, writes Sandy Markwick.

  • AEOI – the world delivers on the new global standard

    Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.

  • DAC 6 reporting requirements pose numerous compliance problems

    The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.

  • Special features - December 2018 / January 2019

    Read this month's special features on Mexico and Principal purpose test

  • Peer company ETRs: Benchmarking complexity

    The effective tax rate (ETR) of a peer company may be intuitively thought of as an industry benchmark. This benchmark could traditionally be useful to investors, boards of directors, CFOs and tax departments of multinationals and CFOs. But times are changing.

  • Taxing rights are the tax community’s hot potato

    The June 21 decision by the US Supreme Court in South Dakota v Wayfair Inc that overturned, by a 5-4 majority, the previous leading case of Quill Corp v North Dakota has a significant effect on sales taxes within the US. But should businesses outside the US also be very concerned, given that some initial commentary suggested that this would result in a rapid change of the definition of permanent establishment?

  • The Global Tax 20: Amazon

    Amazon re-enters the Global Tax 20 after it shared the top spot with Starbucks and Google in 2013. This time it's for being a lobbying superpower in the US.

  • The Global Tax 20: Tomas Balco

    Tomas Balco's first year at the OECD has been a tough one, but he has shone through some of the toughest projects assigned to him in his first year as head of the transfer pricing unit.

  • The Global Tax 20: Piet Battiau

    The OECD's indirect tax unit has managed to make the lives of tax professionals simpler as countries have implemented the International VAT/GST Guidelines over the past year.

  • The Global Tax 20: Chris Jordan

    Australian Taxation Office (ATO) Commissioner Chris Jordan never gives up on a worthy fight.

  • The Global Tax 20: Mahathir Mohamad

    Mahathir Mohamad became the first world leader every to repeal a national VAT or GST system in 2018.

  • The Global Tax 20: David Kautter

    David Kautter has had a long year as acting IRS commissioner and assistant secretary for tax policy in the US Treasury Department. In his dual role, Kautter has presided over the first year of putting US tax reform into action.

  • The Global Tax 20: Cyril Ramaphosa

    President Cyril Ramaphosa is grappling with the task of resetting South African tax policy. The South African leader has taken on allegations of corruption in the tax authority and vowed a renewed strategy for economic growth.

  • The Global Tax 20: Akhilesh Ranjan

    Akhilesh Ranjan is a significant person in the global discussions on BEPS deliverables and the debate on how to tax digital businesses, and is leading India's charge toward a 2019 direct tax reform.

  • The Global Tax 20: Margrethe Vestager

    The EU's most feared woman on state aid investigations has not strayed from dealing with unfair tax competition by member states and multinationals, but there were hints of her softening her stance – a little.

  • The Global Tax 20: Wang Jun

    The past year has been "extremely important" for China's tax administration, which has delivered numerous reforms, Wang Jun tells International Tax Review.

  • International updates - December 2018 / January 2019

    The latest international updates from our correspondents around the world.


News Analysis


Editorial


Tax Relief

  • Tax Relief

    Tax Relief looks back more than 2,000 years to find the tax aspects of Christmas.


International Correspondents


International Correspondents