Spring 2021

Main

Tax lessons of COVID-19

Market insight

The future of global tax reporting through automation

COVID-19: Tax lessons learned

Maryland digital advertising tax case to set precedent for US state levies

Multilateral tax treaties can be simplified using economic principles

Deep dive: Indian Supreme Court’s ruling on software licensing fees

India decides to fight Cairn arbitration decision

How to capitalise on career opportunities in tax

MNEs must invest in technology or risk being overtaken by tax authorities

TP directors split over COVID-19 TP documentation strategies

Why sustainable tax makes good business sense

How the tax function has endured COVID-19

E-invoicing in the Middle East: the difficulties and opportunities

How the MLI affects O&G upstream assets on entry and exit in Kazakhstan

Uber faces higher tax bills after losing UK Supreme Court case

What the UK Supreme Court ruling on Uber means for gig economy MNEs

Turnover taxes do not violate EU state aid law, finds CJEU

How CJEU rules on bundled supplies affect the VAT liability of goods and services

The European Green Deal: The challenges for industry

“Never let a good crisis go to waste”

Ever-tighter regulation of Chinese private funds: Time to re-visit tax planning

Preserving taxpayers’ rights in China

US relinquishes its ‘safe harbour’ request in digital tax negotiations

EU could make public CbCR a global standard

UK ‘super-deduction’ set to lure FDI away from Dutch market

India’s equalisation levy expansion could trigger litigation

The UK proposes audit reforms to end Big Four dominance

Hong Kong stamp duty hike offers a chance to reduce compliance burden

News in brief

Tax Relief

Australia: ATO wins legal professional privilege dispute and sets COVID-19 PE risk guidance

Brazil: Tribunal considers municipal service tax over complex contracts

Chile: Indirect transfer of assets and new withholding provisions

China: Legislature approves development blueprint for next five years

Germany: TP world of 2021 – increased tax disputes and litigation expected

Greece: Ethics in taxation with the advent of the mandatory disclosure regime

France: Special expatriate tax regime – a breath of fiscal oxygen under control

Hong Kong SAR: 2021-2022 Budget – key takeaways

India: Defining ‘liable to tax’

Indonesia: Taxation supports ‘ease of doing business’

Luxembourg: A closer look at tax assessments

Netherlands: Proposals on TP adjustments and taxation of reverse hybrid entities

New Zealand: Set to introduce new business continuity test for tax loss carry-forward rules

Poland: Is 7.2% really the maximum interest deduction?

Romania: Fixed establishments at a glance

Russia: IP box as a new tax haven

Singapore: Budget 2021 – a summary of the key tax changes

Spain: Impact of Brexit on lenders

Switzerland: A tonnage tax for maritime activities

Thailand: Foreign e-service businesses liable for VAT

US: Coca-Cola TP case – takeaways for taxpayers

Cover Story

Tax lessons of COVID-19

International Correspondents

Australia: ATO wins legal professional privilege dispute and sets COVID-19 PE risk guidance

Brazil: Tribunal considers municipal service tax over complex contracts

Chile: Indirect transfer of assets and new withholding provisions

China: Legislature approves development blueprint for next five years

Germany: TP world of 2021 – increased tax disputes and litigation expected

Greece: Ethics in taxation with the advent of the mandatory disclosure regime

France: Special expatriate tax regime – a breath of fiscal oxygen under control

Hong Kong SAR: 2021-2022 Budget – key takeaways

India: Defining ‘liable to tax’

Indonesia: Taxation supports ‘ease of doing business’

Luxembourg: A closer look at tax assessments

Netherlands: Proposals on TP adjustments and taxation of reverse hybrid entities

New Zealand: Set to introduce new business continuity test for tax loss carry-forward rules

Poland: Is 7.2% really the maximum interest deduction?

Romania: Fixed establishments at a glance

Russia: IP box as a new tax haven

Singapore: Budget 2021 – a summary of the key tax changes

Spain: Impact of Brexit on lenders

Switzerland: A tonnage tax for maritime activities

Thailand: Foreign e-service businesses liable for VAT

US: Coca-Cola TP case – takeaways for taxpayers

Features

Market insight

The future of global tax reporting through automation

COVID-19: Tax lessons learned

Maryland digital advertising tax case to set precedent for US state levies

Multilateral tax treaties can be simplified using economic principles

Deep dive: Indian Supreme Court’s ruling on software licensing fees

India decides to fight Cairn arbitration decision

How to capitalise on career opportunities in tax

MNEs must invest in technology or risk being overtaken by tax authorities

TP directors split over COVID-19 TP documentation strategies

Why sustainable tax makes good business sense

How the tax function has endured COVID-19

E-invoicing in the Middle East: the difficulties and opportunities

How the MLI affects O&G upstream assets on entry and exit in Kazakhstan

Uber faces higher tax bills after losing UK Supreme Court case

What the UK Supreme Court ruling on Uber means for gig economy MNEs

Turnover taxes do not violate EU state aid law, finds CJEU

How CJEU rules on bundled supplies affect the VAT liability of goods and services

The European Green Deal: The challenges for industry

“Never let a good crisis go to waste”

Tax Relief

Tax Relief

Special Features

Ever-tighter regulation of Chinese private funds: Time to re-visit tax planning

Preserving taxpayers’ rights in China

News Analysis

US relinquishes its ‘safe harbour’ request in digital tax negotiations

EU could make public CbCR a global standard

UK ‘super-deduction’ set to lure FDI away from Dutch market

India’s equalisation levy expansion could trigger litigation

The UK proposes audit reforms to end Big Four dominance

Hong Kong stamp duty hike offers a chance to reduce compliance burden

News in brief

Editorial

Sponsored

Sponsored

Sponsored by Nera

Germany: TP world of 2021 – increased tax disputes and litigation expected

Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the potential impact of the key changes proposed in the German Ministry of Finance’s transfer pricing administrative guidelines.

Philip de Homont, February 26, 2021
Sponsored by DLA Piper Australia

Australia: ATO wins legal professional privilege dispute and sets COVID-19 PE risk guidance

From judicial decisions to ATO guidance updates, Paul McNab of DLA Piper summarises the tax-related developments from early 2021 in Australia.

Paul McNab, February 24, 2021
Sponsored by Deloitte China

Preserving taxpayers’ rights in China

Kevin Ng, Ron Cheng Ma and Kerry Yanbin Kuang of Deloitte explore how China has strategically developed its legal framework to provide a higher level of protection for taxpayers.

Kerry Yanbin Kuang, February 05, 2021

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