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Tax Disputes

Tax Disputes archive
  • Former KPMG partners charged in US fraud case

    January 31, 2018

    Six accountants including three former KPMG partners are facing charges of fraud in the US over allegations of involvement in a scheme warning of upcoming inspections from the Public Company Accounting Oversight Board (PCAOB). This case raises difficult questions about the regulatory environment in the US.

  • India bans PwC over the Satyam case

    January 30, 2018

  • 2018: The busiest tax year yet

    January 30, 2018

    The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe Stanley-Smith explores what companies can do to stay ahead of the curve.

  • Final week to enter for the European Tax Awards

    January 23, 2018

    The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now.

  • Final days to enter for the Asia Tax Awards 2018

    January 15, 2018

    The deadline to submit for the Asia Tax Awards 2018 is fast approaching. Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now.

  • Outstanding tax disputes rise, says OECD study

    January 05, 2018

    The number of tax treaty disputes increased for more than 65 jurisdictions in 2016, according to the OECD’s peer review. This may offer insights into how well the world is adjusting to the changes posed by BEPS Action 14.

  • Brazil: Remuneration of executives and the labour reform

    January 03, 2018

    The remuneration of executives is always an object of attention for the Federal Internal Revenue Service. Whenever there is a new remuneration policy introduced in the market, the Internal Revenue checks whether the adjustment is remuneratory in character, and whether such expense will be deductible by the company when ascertaining its actual profit.

  • ECJ sets precedent for VAT calculation rebates in the pharmaceutical industry

    December 21, 2017

    In the EU case involving global pharmaceutical company Boehringer Ingelheim, the European Court of Justice (ECJ) has set precedent on the long-debated matter of how rebates should be treated for VAT purposes when they are provided to parties not operating in the same distribution chain. Jan Sanders, who has been professionally analysing the matter for several years, discusses the impact of the ruling, which is significant for drug makers, health insurers and governments throughout the whole EU.

  • Embracing tax certainty through improved dispute resolution

    December 14, 2017

    A suite of mutually reinforcing measures with an overall focus on resolution at the earliest point in time is the ultimate goal for taxpayers and tax authorities. Achim Pross, Sandra Knaepen and Mark Johnson of the OECD describe the organisation’s comprehensive dispute resolution agenda, both within and beyond the BEPS project.

  • International tax dispute resolution – the MLI conundrum

    December 14, 2017

    Peter Nias, barrister and Centre of Effective Dispute Resolution (CEDR) panel mediator of Pump Court Tax Chambers in the UK, considers whether the arbitration provisions in the OECD’s Multilateral Instrument (MLI) and Action 14 proposals offer the only option for dispute resolution for all parties.

  • ECJ: Postal address on invoice for VAT purposes is sufficient

    December 11, 2017

    The European Court of Justice’s decision on the possibility of using postal addresses on invoices confirms how the EU VAT Directive should be interpreted. However, the ruling is not restricted to suppliers.

  • Brexit means full alignment on customs

    December 08, 2017

    After months of gruelling negotiations, the EU and the UK have finally settled on the first parts of a Brexit deal covering the questions around the single market and customs union with major implications for tax policy.

  • EU to step up information sharing in digital VAT fraud plan

    December 04, 2017

    The European Commission (EC) has proposed new tools to help its member states combat VAT fraud through greater information sharing.

  • VAT for financial services: The necessary move from IGP to the VAT unity regime

    November 27, 2017

    Banking, financial and insurance sectors need to consider the impact of a recent CJEU ruling that changes the VAT benefits they can achieve.

  • France puts business at ease over mergers

    November 20, 2017

    The French government has released a second corrective finance bill for 2017, which contains new provisions for cross-border mergers, in response to a ruling by the European Court of Justice (ECJ) in March 2017 and complementing Emmanuel Macron’s pro-business agenda.

  • German Federal Fiscal Court’s view of VAT treatment on competitive warnings

    November 15, 2017

    Thomas Streit of KÜFFNER MAUNZ LANGER ZUGMAIER considers the impact of a recent court decision concerning the VAT treatment of competitive warnings that are used to mitigate further litigation among businesses.

  • Indian Supreme Court tax ruling on PE creation calms concerns

    November 13, 2017

    India’s Supreme Court has reinforced its decision in the Formula One permanent establishment (PE) tax dispute and further clarified the application of service and agency PE rules in a recent case.

  • Big corporations pay more to fill hole in French government finances

    November 10, 2017

    Despite the aims of the new government, France is set to adopt a one-time tax hike on the profits of large companies to help cover the repayments of billions of euros lost from a dividends tax found to be unconstitutional.

  • Gig economy at risk of higher tax bills after Uber loses latest case

    November 10, 2017

    Ride-hailing app Uber has lost its latest UK appeal over the worker status and rights of its drivers. Although it plans to appeal, the prospect of higher tax bills are looming as tax and employment issues merge closer together and a VAT dispute hangs in the background.

  • Littlewoods case sets precedent for VAT compound interest claims

    November 08, 2017

    The UK Supreme Court unanimously dismissed Littlewoods’ appeal in a long-running VAT dispute over compound interest. The case is bad news for numerous companies with pending claims for similar repayments.

  • Asia Tax Awards 2018: Enter now

    November 06, 2017

    Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now to compete for the Asia Tax Awards 2018.

  • UK claims tax gap has shrunk, but figures tell another story

    November 01, 2017

    The UK government claims that its tax gap has shrunk, but the real term amounts show that it has actually grown. Can HMRC’s data be relied upon?

  • Italmoda case shows businesses need more protection against unfair VAT fraud sanctions

    October 31, 2017

    International businesses trading cross-border should be more protected against tax authorities combatting VAT fraud by denying certain rights. Jan Sanders, an international VAT specialist who works as an indirect tax manager at RELX, draws this conclusion after the Dutch Supreme Court released its final judgment in the Italmoda case.

  • UK under investigation for rules enabling profit shifting

    October 27, 2017

    The European Commission (EC) has opened a state aid investigation into the UK’s tax laws, which it says exempt multinationals with certain types of subsidiaries in tax havens from controlled foreign company (CFC) rules.

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International Tax Review Profile

Good news for tax professionals as US Treasury proposes to repeal 298 outdated tax regulations. https://t.co/U2ipmjA8gi

Feb 13 2018 03:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MPAgnew: Roses are red And subject to VAT Unlike other things Such as garments not suitable for older persons made from Tibetan goat fu…

Feb 8 2018 03:48 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @jmfeiner: If violets are red and roses blue, no worries, it's in s 14AZ(3),(bb)(ii) #TaxValentines #Simplification

Feb 8 2018 02:14 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @LBellavite: Roses are red Unfortunately it is true In beautiful Italy A web tax is due #TaxValentines

Feb 8 2018 02:14 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @WinklerPartners: Lunar New Year public holiday dates: Taiwan: 15-20 February China: 15-20 February Vietnam (Tet): 15-20 February Hong…

Feb 8 2018 12:31 ·  reply ·  retweet ·  favourite
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