July/August 2018

Main

European Tax Awards 2018: Winners announced

Why McDonald’s has restructured its tax affairs

Carbon taxation revenue rose by 50% in 2017 – or did it?

How Amazon and eBay will comply with Australia’s GST changes

European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

Wall Street waits for US tax reform 2.0

What can Malaysia’s new SST learn from GST?

June was an early Christmas for indirect tax geeks

Statutory construction: A lost art?

How reform in the US affects Microsoft’s tax structure

Vestager, today and tomorrow: The EU’s main woman on her state aid fight and future

Chilean IRS continues developing cross-border merger position

SAT: Latest developments in China’s VAT reform

Embracing Tax Technology – The Full Perspective Part II

Special features - July/August 2018

Australia: Developments affecting offshore investors’ inbound investments

Canada: Of royalties, restrictive covenants and the revenue

Bosnia: Republic of Srpska introduces new law on the deadlines for settlement of financial obligations in commercial transactions

New Chilean regulations on the common reporting standard

China: China tax incentives – easier access and increased scope

Germany: TNMM in a post-BEPS world – new transfer pricing solution requirements

Hong Kong’s OFC regime to commence on July 30 2018

India: Tribunal rules on agency permanent establishment and profit attribution

Indonesia: Tax holidays for corporate taxpayers and tax facilities for venture capital companies

Ireland’s position on the EU’s digital tax proposal

Italy: Transfer pricing: new rules for unilateral corresponding adjustments

Luxembourg: VAT group regime sees light in Luxembourg

Malta: New legislation introducing VAT grouping in Malta

New Zealand: New Zealand’s BEPS-related reforms to proceed

Poland: Split payment in Poland is about to be launched

Evolution of Russia's beneficial ownership concept understanding

South Africa: REITs investing offshore

Spain: Subrogation to tax rights and obligations in mergers

Switzerland: Swiss corporate tax reform 2017: Swiss Senate approves revised version of the reform

Turkey: New tax opportunities through the revaluation of immovables

The GP surgery: Transparency is on the rise – but nobody has told the public

Tax Relief

Euromoney Legal Media Group Americas Rising Stars Awards – inaugural shortlist announced

International updates - July/August 2018

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Nera

Germany: TNMM in a post-BEPS world – new transfer pricing solution requirements

The OECD BEPS initiative has introduced numerous likely challenges to transfer pricing structures defended through application of the transactional net margin method (TNMM). This article focuses on the economic analysis enhancements needed to make TNMM-type transfer pricing solutions sustainable in the future.

Philip de Homont, July 12, 2018
Sponsored by Webber Wentzel

South Africa: REITs investing offshore

The use of real estate investment trusts (REITs) is becoming increasingly popular in South Africa. However, care needs to be taken where a South African REIT holds various foreign property owning subsidiaries either directly or through a non-South African intermediary holding company (IHC).

July 12, 2018
Sponsored by Garrigues Spain

Spain: Subrogation to tax rights and obligations in mergers

Subrogation to the tax rights and obligations in mergers, spinoffs and asset contributions, remains unaltered.

July 12, 2018

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