Autumn 2020

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Tax and the environment: Planting the seeds for a greener recovery

Market insight

How tax transparency is driving environmental accountability

In-house tax functions can help reduce corporate carbon footprints

EU proposals to advance its Green Deal to come in summer 2021

Carbon pricing is necessary for a green recovery

Tax uncertainty emphasises the need for reform at ITR’s Brazil Tax Forum 2020

Opinion: Brazil’s judicial tax procedures must focus on the rule of law

Women in Tax events highlight the key concerns of tax directors

Global TP Forum 2020

Digital tax and DST concerns dominate ITR’s Asia Tax Forum 2020

China’s Hainan free trade port: Introducing an innovative tax regime to attract investment

A tax on jet fuel will not significantly reduce emissions

Companies struggle to prepare for post-Brexit tax compliance

Digital Economy Summit shines spotlight on OECD digital tax plans

SOLVIT: An effective tool in addressing EU VAT double taxation

Tax team principles can support corporate environment goals

Ten key considerations to prepare for the post-Brexit landscape

Deriving business opportunities from Italy’s COVID-19 measures

OECD’s blueprint on global minimum tax is a ‘compliance monster’

COVID-19 introduces additional M&A tax risks and benefits

Brazil’s Supreme Court rulings prolong state tax wars

India’s Vodafone dispute continues to scare off foreign investment

WTO tariff clearance on Boeing could raise EU-US tension

Range of options open to MNEs as Russia amends DTAs

MNEs must prepare for future real-time reporting in APAC

Tax Relief

Argentina: Inspecting the informative regime of tax planning strategies

Brazil: Tax authorities confirm treatment of foreign reimbursements related to partner-administrators or expatriate costs

Chile: Introducing rules to benefit from 4% WHT and structured agreements

US: Foreign-controlled CFCs - assessing the regulations for dealing with downward attribution

US: Thinking through secondary transfer pricing adjustments

Australia: A look at the changes to the corporate residency test

China: Tax measures to enhance Beijing as a services hub

Hong Kong SAR: A look at the US executive order on shipping tax

India: Vodafone’s tax woes continue to linger

Indonesia: Reduced tax rates offered to publicly listed companies

New Zealand: Court of Appeal considers cross-border financing tax avoidance appeal

Singapore: Looking at the tax framework for the variable capital company structure

France: The difficulty of applying anti-avoidance rules to trusts

Assessing the transfer pricing treatment of COVID-19 restructuring

Greece: Tax administration enhances digitalisation

Italy: The Supreme Court reports on the scope of the EU DRM Directive

Luxembourg: EU VAT changes postponed until July 2021

Malta: Applications now open for consolidating income tax

Netherlands: Proposed Dutch conditional exit tax: EU-proof or not?

Norway: Amendments to R&D incentive scheme includes compliance changes

Poland: Evaluating the tax consolidation for groups regime

Romania: The tax consequences of working from anywhere

Russia: Supreme Court rules on the offset of input VAT

Switzerland: Presenting a resilient and stable location in the heart of Europe

Cover Story

Tax and the environment: Planting the seeds for a greener recovery

International Correspondents

Argentina: Inspecting the informative regime of tax planning strategies

Brazil: Tax authorities confirm treatment of foreign reimbursements related to partner-administrators or expatriate costs

Chile: Introducing rules to benefit from 4% WHT and structured agreements

US: Foreign-controlled CFCs - assessing the regulations for dealing with downward attribution

US: Thinking through secondary transfer pricing adjustments

Australia: A look at the changes to the corporate residency test

China: Tax measures to enhance Beijing as a services hub

Hong Kong SAR: A look at the US executive order on shipping tax

India: Vodafone’s tax woes continue to linger

Indonesia: Reduced tax rates offered to publicly listed companies

New Zealand: Court of Appeal considers cross-border financing tax avoidance appeal

Singapore: Looking at the tax framework for the variable capital company structure

France: The difficulty of applying anti-avoidance rules to trusts

Assessing the transfer pricing treatment of COVID-19 restructuring

Greece: Tax administration enhances digitalisation

Italy: The Supreme Court reports on the scope of the EU DRM Directive

Luxembourg: EU VAT changes postponed until July 2021

Malta: Applications now open for consolidating income tax

Netherlands: Proposed Dutch conditional exit tax: EU-proof or not?

Norway: Amendments to R&D incentive scheme includes compliance changes

Poland: Evaluating the tax consolidation for groups regime

Romania: The tax consequences of working from anywhere

Russia: Supreme Court rules on the offset of input VAT

Switzerland: Presenting a resilient and stable location in the heart of Europe

Features

Market insight

How tax transparency is driving environmental accountability

In-house tax functions can help reduce corporate carbon footprints

EU proposals to advance its Green Deal to come in summer 2021

Carbon pricing is necessary for a green recovery

Tax uncertainty emphasises the need for reform at ITR’s Brazil Tax Forum 2020

Opinion: Brazil’s judicial tax procedures must focus on the rule of law

Women in Tax events highlight the key concerns of tax directors

Global TP Forum 2020

Digital tax and DST concerns dominate ITR’s Asia Tax Forum 2020

China’s Hainan free trade port: Introducing an innovative tax regime to attract investment

A tax on jet fuel will not significantly reduce emissions

Companies struggle to prepare for post-Brexit tax compliance

Digital Economy Summit shines spotlight on OECD digital tax plans

SOLVIT: An effective tool in addressing EU VAT double taxation

Tax team principles can support corporate environment goals

Tax Relief

Tax Relief

Special Features

Ten key considerations to prepare for the post-Brexit landscape

Deriving business opportunities from Italy’s COVID-19 measures

News Analysis

OECD’s blueprint on global minimum tax is a ‘compliance monster’

COVID-19 introduces additional M&A tax risks and benefits

Brazil’s Supreme Court rulings prolong state tax wars

India’s Vodafone dispute continues to scare off foreign investment

WTO tariff clearance on Boeing could raise EU-US tension

Range of options open to MNEs as Russia amends DTAs

MNEs must prepare for future real-time reporting in APAC

Editorial

Sponsored

Sponsored

Sponsored by Hager & Partners

Deriving business opportunities from Italy’s COVID-19 measures

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners consider the investment opportunities, which have arisen from the tax relief measures introduced to revive the Italian economy, following the initial outbreak of the coronavirus pandemic.

Barbara Scampuddu, November 04, 2020
Sponsored by Deloitte UK

Ten key considerations to prepare for the post-Brexit landscape

Businesses now have just two months to prepare for tax changes that take effect at the end of the transition period. Zoe Hawes of Deloitte UK explores some of the key changes from a tax perspective and the steps that tax teams can take to prepare.

Zoe Hawes, November 04, 2020
Sponsored by Sumerson

France: The difficulty of applying anti-avoidance rules to trusts

Nicolas Duboille of Sumerson looks at the decision in the Clive-Worms case, which confirms that anti-avoidance rules targeting undistributed profits realised in low-tax jurisdictions are not easily applicable to trusts.

Nicolas Duboille, October 30, 2020

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