July/August 2019

Main

Only one way out: Simplifying CFC regimes

Global minimum taxation: A matter of time

European Tax Awards 2019: The winners

Tax Advisory Survey 2019

How global tax reforms apply to the extractive industries

UK tax transparent funds: Five years on from the first launch

India’s angel tax

How concerned should companies be about data they send to tax authorities becoming public?

Market insight: People moves

Tax transformation: What companies need to know

Italy addresses double taxation arising from foreign TP adjustments

Transfer pricing controversy and governance challenges in Luxembourg

Russia’s 20-year evolution of transfer pricing practices

Qualified majority voting will drive reforms, says EC’s tax chief

Taxpayers confident UK will follow EU state aid rules in no-deal Brexit

Companies measure tax departments on their ability to cut risk, not effective tax rates

Businesses disappointed with OECD’s digital tax progress

Residence-by-investment schemes continue to create tax loopholes

US companies fear TCJA amendments by Democrats

Tax heads encourage more companies to use ICAP

Case study: Shell’s participation in ICAP

Case study: Repsol’s participation in ICAP

The negative aspects of ICAP

OECD won’t rush ICAP expansion despite scheme’s popularity

Out with the old, in with the new

Tax Relief

Argentina: New tax promotional regime for knowledge-based activities

Chilean tax reform includes VAT exemption modification

Germany: Relocations of functions and adjustment payments

Greece: Greece adopts EU ATAD I

India: Demystification of scope for claiming tax treaty benefits – welcome stride for foreign investors

Indonesia exempts taxpayers from late submission penalties

Israel: Tax authorities provide certainty on foreign fund investments

Italy: Undisclosed dependent agent PE in Italy: Trends and operational impacts

Luxembourg: Luxembourg adopts exit tax rules aligned with ATAD 1

Malta: Malta publishes tax grouping rules

Mexico: The decree to end all tax pardon decrees

New Zealand proposes interim digital services tax

Poland: Obligatory split payment mechanism and white list of VAT taxpayers introduced

Romania: EC pushes Romania to revise statute of limitation on customs debts

Russia: First ruling on foreign company’s Russian tax residency for VAT

Spain: Spanish National Appellate Court says transfer pricing adjustments to the median must be grounded on comparability defects

Switzerland: Swiss corporate tax reform bill to apply from 2020

US: Sale of a partnership interest: Withholding tax

Cover Story

Only one way out: Simplifying CFC regimes

International Correspondents

Argentina: New tax promotional regime for knowledge-based activities

Chilean tax reform includes VAT exemption modification

Germany: Relocations of functions and adjustment payments

Greece: Greece adopts EU ATAD I

India: Demystification of scope for claiming tax treaty benefits – welcome stride for foreign investors

Indonesia exempts taxpayers from late submission penalties

Israel: Tax authorities provide certainty on foreign fund investments

Italy: Undisclosed dependent agent PE in Italy: Trends and operational impacts

Luxembourg: Luxembourg adopts exit tax rules aligned with ATAD 1

Malta: Malta publishes tax grouping rules

Mexico: The decree to end all tax pardon decrees

New Zealand proposes interim digital services tax

Poland: Obligatory split payment mechanism and white list of VAT taxpayers introduced

Romania: EC pushes Romania to revise statute of limitation on customs debts

Russia: First ruling on foreign company’s Russian tax residency for VAT

Spain: Spanish National Appellate Court says transfer pricing adjustments to the median must be grounded on comparability defects

Switzerland: Swiss corporate tax reform bill to apply from 2020

US: Sale of a partnership interest: Withholding tax

Features

Global minimum taxation: A matter of time

European Tax Awards 2019: The winners

Tax Advisory Survey 2019

How global tax reforms apply to the extractive industries

UK tax transparent funds: Five years on from the first launch

India’s angel tax

How concerned should companies be about data they send to tax authorities becoming public?

Market insight: People moves

Tax Relief

Tax Relief

Special Features

Tax transformation: What companies need to know

Italy addresses double taxation arising from foreign TP adjustments

Transfer pricing controversy and governance challenges in Luxembourg

Russia’s 20-year evolution of transfer pricing practices

News Analysis

Qualified majority voting will drive reforms, says EC’s tax chief

Taxpayers confident UK will follow EU state aid rules in no-deal Brexit

Companies measure tax departments on their ability to cut risk, not effective tax rates

Businesses disappointed with OECD’s digital tax progress

Residence-by-investment schemes continue to create tax loopholes

US companies fear TCJA amendments by Democrats

Tax heads encourage more companies to use ICAP

Case study: Shell’s participation in ICAP

Case study: Repsol’s participation in ICAP

The negative aspects of ICAP

OECD won’t rush ICAP expansion despite scheme’s popularity

Editorial

Out with the old, in with the new

Sponsored

Sponsored

Sponsored by Yaron-Eldar Paller Schwartz & Co

Israel: Tax authorities provide certainty on foreign fund investments

The stake of foreign investment in the Israeli high-tech industry reached 77% of total capital raised in 2018, and 30 new venture funds were born in 2018, raising a record $2.6 billion compared to ‘only’ $1.6 billion in 2017.

Henriette Fuchs, July 10, 2019
Sponsored by Deloitte Luxembourg

Luxembourg: Luxembourg adopts exit tax rules aligned with ATAD 1

The Luxembourg Parliament transposed the EU Anti-Tax Avoidance Directive 1 (ATAD 1) into Luxembourg legislation on December 21 2018

Christophe De Sutter, July 10, 2019

Load More