Winter 2020

Main

Tax watch: The decade of digital surveillance

Market insight

Taxpayers moving away from the Big Four to law firms for advice

Tax lens into the future

Case study: Using an ‘APA model’ to gain tax certainty

Joint audits: The German experience

OECD Global Forum outlines what’s next in the tax transparency revolution

A practical guide for grading an MNE’s transfer pricing function

Tax functions must break through ‘midlife crisis’ for a better future

India’s policies to tackle tax evasion create MNE compliance woes

How to prepare for Brazil’s tax reform proposals in 2020

Transfer pricing cases to watch in 2020

Reviewing Wayfair’s Impact: A year and a half later

TP aspects of intangibles: How deep should DEMPE be?

The ‘Power of With’: Combining humans and machines to transform tax

Challenges of the MLI: Taxpayers caught in the chaos

Selecting the ideal European HQ location

IR35: Preparing for the UK’s off-payroll anti-tax avoidance rules by April 2020

Will the 2020s be the decade of ‘fair’ tax?

Can a robot write this?

Tax Relief

Argentina: Argentina introduces major tax reform

Australia: Tax round-up

Chile: Digital services tax, technological assessments and data protection

China: Tax legislation progress and a new foreign investment law

Hong Kong: New ruling clarifies taxing termination payments in Hong Kong

India: The interplay of India’s new insolvency code with income tax law

Indonesia: January 2020 tax round-up

Greece: Greece introduces an attractive tax status for foreign high net-worth individuals

Italy: Italian entry tax in merger operations

Luxembourg: Tax impact of the global IBOR transition

New Zealand: Proposed changes to foreign investment consent rules to include tax measures

Mexico: Mandatory disclosure requirements to be needed for certain tax structures

Poland: Poland prepares for new TP-R reporting

Romania: Casting a glimpse to the future of the VAT system in the EU and Romania

Switzerland: Swiss VAT changes lead to simplified reporting requirements for foreign businesses

US Outbound: CSA netting for BEAT should still work despite Treasury’s reticence

US Inbound: Understanding the new BEAT regulations

Cover Story

Tax watch: The decade of digital surveillance

International Correspondents

Argentina: Argentina introduces major tax reform

Australia: Tax round-up

Chile: Digital services tax, technological assessments and data protection

China: Tax legislation progress and a new foreign investment law

Hong Kong: New ruling clarifies taxing termination payments in Hong Kong

India: The interplay of India’s new insolvency code with income tax law

Indonesia: January 2020 tax round-up

Greece: Greece introduces an attractive tax status for foreign high net-worth individuals

Italy: Italian entry tax in merger operations

Luxembourg: Tax impact of the global IBOR transition

New Zealand: Proposed changes to foreign investment consent rules to include tax measures

Mexico: Mandatory disclosure requirements to be needed for certain tax structures

Poland: Poland prepares for new TP-R reporting

Romania: Casting a glimpse to the future of the VAT system in the EU and Romania

Switzerland: Swiss VAT changes lead to simplified reporting requirements for foreign businesses

US Outbound: CSA netting for BEAT should still work despite Treasury’s reticence

US Inbound: Understanding the new BEAT regulations

Features

Market insight

Taxpayers moving away from the Big Four to law firms for advice

Tax lens into the future

Case study: Using an ‘APA model’ to gain tax certainty

Joint audits: The German experience

OECD Global Forum outlines what’s next in the tax transparency revolution

A practical guide for grading an MNE’s transfer pricing function

Tax functions must break through ‘midlife crisis’ for a better future

India’s policies to tackle tax evasion create MNE compliance woes

How to prepare for Brazil’s tax reform proposals in 2020

Transfer pricing cases to watch in 2020

Reviewing Wayfair’s Impact: A year and a half later

TP aspects of intangibles: How deep should DEMPE be?

The ‘Power of With’: Combining humans and machines to transform tax

Challenges of the MLI: Taxpayers caught in the chaos

Selecting the ideal European HQ location

IR35: Preparing for the UK’s off-payroll anti-tax avoidance rules by April 2020

Will the 2020s be the decade of ‘fair’ tax?

Tax Relief

Tax Relief

Special Features

News Analysis

Editorial

Can a robot write this?

Sponsored

Sponsored

Sponsored by Hager & Partners

Italy: Italian entry tax in merger operations

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the latest clarifications on entry tax associated with mergers by incorporation in Italy.

Barbara Scampuddu, January 22, 2020
Sponsored by Deloitte Switzerland

Switzerland: Swiss VAT changes lead to simplified reporting requirements for foreign businesses

Romy Mueller and Jan Widmer of Deloitte Switzerland explain recent administrative changes which seek to clarify tax liability for foreign investors.

Jan Widmer, January 22, 2020
Sponsored by DLA Piper Australia

Australia: Tax round-up

Jock McCormack of DLA Piper summarises tax-related developments which rounded off 2019 in Australia.

Jock McCormack, January 21, 2020

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