Spring 2020

Main

Diversity in tax: Growing together

Market insight

Female tax practitioners say more needs to be done on gender equality

Diversity and inclusion: Building a strong tax foundation

Tax industry professionals respond to OECD’s proposed changes to CbCR

Brazil returns to the arm’s-length principle

Business leaders divided over Brazil tax reform in 2020

International tax certainty: Time for a ‘pillar’ of strength

Best practices for BAME diversity in tax

Making diversity and inclusion a reality: How the tax function transforms

Applying the diversity principle to the tax function is essential

Looking East: Southern Asia’s move to digital tax controls

The challenges of building a tax practice in India as a woman

LIBOR: TP considerations for Asian financial and treasury centres

Key lessons from Nigeria’s first transfer pricing case

Five ways to make the most of the path to partnership

Nigeria must optimise VAT revenue for sustainable economic growth

Diversity and inclusion: Embracing a ‘not like us’ vision

Chilean 2020 tax reform: Modernising the tax system

Achieving tax compliance: Learning from four decades of US state tax administration

Asia-Pacific’s response to the proposed OECD reforms

Excise tax in the GCC: Overview and practical considerations

Suppliers adapt to achieve VAT benefits of EU call-off stock rules

US FDII is still too complex to claim, say companies

India delays mandatory e-invoicing

Coronavirus disrupts corporate reporting and compliance

Tax Relief

Luxembourg: VAT and customs in a post-Brexit era

Switzerland: New rules on inter-cantonal tax allocation established

India: Amending the tax framework to move towards a digital economy

Australia: The Australian Taxation Office makes a proactive start to 2020

Netherlands: The documentation requirements of ATAD II in the Netherlands explained

Greece: Reshaping the joint liability of a company’s tax debts

Spain: Analysing new bills on digital services and financial transactions

Italy: Understanding the ‘subject-to-tax’ requirement in the PSD

The further development of the Russian anti-abuse tax practice

Swedish case highlights challenges of attributing intangible-related profits

Poland: The difficulty of applying withholding tax exemptions for corporate dividend recipients

Germany: The changing model of group financing centres

Argentina: Government moves to strengthen bilateral treaties

Chile: Tax modernisation bill introduces changes on transfer pricing compliance

European Union: The revival of public CbCR amid new interest in ESG transparency

New Zealand: Inland Revenue proposes retrospective amendments to tax treatment of crypto-assets

Malta: An attractive solution for UK companies post-Brexit

China: The government continues efforts to stimulate economy

Hong Kong: Concessionary tax regimes introduced for ship leasing activities

Mexico: The subcontracting conundrum

Cover Story

Diversity in tax: Growing together

International Correspondents

Luxembourg: VAT and customs in a post-Brexit era

Switzerland: New rules on inter-cantonal tax allocation established

India: Amending the tax framework to move towards a digital economy

Australia: The Australian Taxation Office makes a proactive start to 2020

Netherlands: The documentation requirements of ATAD II in the Netherlands explained

Greece: Reshaping the joint liability of a company’s tax debts

Spain: Analysing new bills on digital services and financial transactions

Italy: Understanding the ‘subject-to-tax’ requirement in the PSD

The further development of the Russian anti-abuse tax practice

Swedish case highlights challenges of attributing intangible-related profits

Poland: The difficulty of applying withholding tax exemptions for corporate dividend recipients

Germany: The changing model of group financing centres

Argentina: Government moves to strengthen bilateral treaties

Chile: Tax modernisation bill introduces changes on transfer pricing compliance

European Union: The revival of public CbCR amid new interest in ESG transparency

New Zealand: Inland Revenue proposes retrospective amendments to tax treatment of crypto-assets

Malta: An attractive solution for UK companies post-Brexit

China: The government continues efforts to stimulate economy

Hong Kong: Concessionary tax regimes introduced for ship leasing activities

Mexico: The subcontracting conundrum

Features

Market insight

Female tax practitioners say more needs to be done on gender equality

Diversity and inclusion: Building a strong tax foundation

Tax industry professionals respond to OECD’s proposed changes to CbCR

Brazil returns to the arm’s-length principle

Business leaders divided over Brazil tax reform in 2020

International tax certainty: Time for a ‘pillar’ of strength

Best practices for BAME diversity in tax

Making diversity and inclusion a reality: How the tax function transforms

Applying the diversity principle to the tax function is essential

Looking East: Southern Asia’s move to digital tax controls

The challenges of building a tax practice in India as a woman

LIBOR: TP considerations for Asian financial and treasury centres

Key lessons from Nigeria’s first transfer pricing case

Five ways to make the most of the path to partnership

Nigeria must optimise VAT revenue for sustainable economic growth

Diversity and inclusion: Embracing a ‘not like us’ vision

Chilean 2020 tax reform: Modernising the tax system

Achieving tax compliance: Learning from four decades of US state tax administration

Asia-Pacific’s response to the proposed OECD reforms

Excise tax in the GCC: Overview and practical considerations

Tax Relief

Tax Relief

Special Features

News Analysis

Suppliers adapt to achieve VAT benefits of EU call-off stock rules

US FDII is still too complex to claim, say companies

India delays mandatory e-invoicing

Coronavirus disrupts corporate reporting and compliance

Editorial

Sponsored

Sponsored

Sponsored by KPMG Sweden

Swedish case highlights challenges of attributing intangible-related profits

Maria Andersson and Karolina Viberg of KPMG Sweden analyse a judgment delivered by the Administrative Court of Stockholm which sheds some light on the STA’s view on economic ownership of intangibles and DEMPE functions.

Karolina Viberg, March 04, 2020
Sponsored by WH Partners

Malta: An attractive solution for UK companies post-Brexit

Ramona Azzopardi, Gaby Zammit and Andrew Padovani of WH Partners look at the opportunities for UK financial services companies to use Malta as their European base following their exit from the EU.

Andrew Padovani, March 03, 2020
Sponsored by DLA Piper Australia

Australia: The Australian Taxation Office makes a proactive start to 2020

Jun Au of DLA Piper Australia provides a round-up of the most prominent tax-related developments from the beginning of the new decade.

Jun Au, February 26, 2020

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