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Tax Disputes

Tax Disputes archive
  • HMRC could extend its ‘shoot first’ APN regime

    April 12, 2018

    UK revenue authority HMRC has launched a consultation looking at how to tackle tax avoidance. This consultation proposes using targeted measures to ensure the suspects in such cases pay back the disputed tax even before the enquiry reaches a conclusion.

  • MNEs should restructure to enjoy China’s beneficial ownership tax treaty rules

    April 06, 2018

    Multinationals indirectly investing into China should examine their restructuring options to take advantage of China’s beneficial ownership tax treaty rules that could cut withholding tax rates on dividends, royalties and interest.

  • Q&A: Ex-Microsoft tax adviser Mike Bernard on data and the digital economy

    April 04, 2018

    Mike Bernard, former Microsoft tax counsel, talks to ITR about his experience at Microsoft, how the tax department functioned, and how he will help MNEs use data to be audit-ready in his new role at Vertex.

  • Can South Africa’s tax authority rescue its credibility?

    March 29, 2018

    The South African Revenue Service (SARS) has been rocked by scandals over allegations of corruption, leaving the future of Commissioner Tom Moyane and the credibility of the tax authority hanging in the balance. Experts wonder if the taxpayer can still trust the SARS.

  • European Tax Awards 2018 – Shortlist

    March 26, 2018

    The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.

  • The pitfalls of the EU’s digital tax plan

    March 23, 2018

    The European Commission (EC) is determined that tech companies like Facebook and Google don’t get a free ride, but its proposed digital tax plan could create tax risks for both governments and companies.

  • The OECD’s long road to a 2020 consensus on digital tax

    March 21, 2018

    The OECD plans to achieve an international consensus by 2020 on taxing the digital economy, but this ambitious timeline is unrealistic, say experts. The OECD’s David Bradbury defends the organisation’s approach in an exclusive conversation with International Tax Review.

  • ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    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.

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • ITR Asia Tax Awards 2018: Nominees announced

    March 13, 2018

    The nominations for the 2018 ITR Asia Tax Awards have been announced.

  • Independent financial advisers are subject to VAT, says Italian Revenue Agency

    March 06, 2018

    The remarkable position of the Italian Revenue Agency about the application of VAT to financial services represents an important legal precedent across the European Union.

  • Private equity activity will not create a Danish permanent establishment

    February 28, 2018

    On February 23 2018 the Danish government presented a draft bill expresly stating that non-Danish investors carrying out long-term investment activity – for example through private equity, venture or infrastructure funds – will not have a permanent establishment in Denmark.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • 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.

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International Tax Review Profile

@VidyaKauri Hi Vidya, this is Joe. Sending you a DM.

Apr 23 2018 09:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A guide through Switzerland’s revised VAT Act. The long-awaited partial revision of the Swiss VAT Act was finally p… https://t.co/96y84YUjJt

Apr 23 2018 07:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @kylegriffin1: An analysis by The AP shows the nation's six big Wall Street banks saved at least $3,590,000,000 in taxes last quarter, t…

Apr 20 2018 04:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@VidyaKauri For information on that, you should get in touch with anjana.haines@euromoneyplc.com

Apr 20 2018 03:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Exchange of information in Switzerland affecting corporations: In the fight against harmful tax practices and to ac… https://t.co/zrc67pWrxz

Apr 20 2018 01:00 ·  reply ·  retweet ·  favourite
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