Winter 2022

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ITR Global Tax 50 2021-22

Tax World 2022: Global tax trends in the leadership acropolis

Most TP structures have survived the COVID-19 crisis

TP technology is reaching new capabilities

Considering joint value creation in the tech industry

Taxpayers need a clear tax framework for crypto-assets

Fund managers find the administration of DAC6 still outweighs reporting problems

Tax considerations for selling new energy vehicles in China

The quest for net zero and the role of the UK tax system

Market insight

Tax Relief

Australia: Privacy of corporate taxpayer information in the Australian tax system

Chile: Issues new regulation on residence, domicile and loss of domicile

China tightens tax administration on employee share schemes and technology enterprises

Germany: TP of manufacturing entities in the automotive supplier industry – New approaches

Greece: Digital nomad visa – a tax perspective

Hong Kong SAR: What do the latest pillar two rules mean for businesses?

Indonesia: Changes to import duty, stamp duty, prohibited goods and telecommunications

Luxembourg: How is the tax function leveraging automation technologies, and why does it matter?

Netherlands: 2022 Dutch Tax Plan – few policies proposed

Norway: Assessing the interest deduction limitation rule with EU/EEA law

Poland: Challenging times ahead for taxpayers

Romania: To attract digital nomads – how will it work?

Spain: Complexities of participation exemption and the CFC rules

Sweden: To impose a ‘risk tax’ for banks and credit institutions

Switzerland: A closer look at notional interest deduction in the canton of Zurich

Thailand: MNEs prepare for CbC reporting requirements

US: Pillar one’s Amount A – a revolution in TP controversy

Cover Story

ITR Global Tax 50 2021-22

International Correspondents

Australia: Privacy of corporate taxpayer information in the Australian tax system

Chile: Issues new regulation on residence, domicile and loss of domicile

China tightens tax administration on employee share schemes and technology enterprises

Germany: TP of manufacturing entities in the automotive supplier industry – New approaches

Greece: Digital nomad visa – a tax perspective

Hong Kong SAR: What do the latest pillar two rules mean for businesses?

Indonesia: Changes to import duty, stamp duty, prohibited goods and telecommunications

Luxembourg: How is the tax function leveraging automation technologies, and why does it matter?

Netherlands: 2022 Dutch Tax Plan – few policies proposed

Norway: Assessing the interest deduction limitation rule with EU/EEA law

Poland: Challenging times ahead for taxpayers

Romania: To attract digital nomads – how will it work?

Spain: Complexities of participation exemption and the CFC rules

Sweden: To impose a ‘risk tax’ for banks and credit institutions

Switzerland: A closer look at notional interest deduction in the canton of Zurich

Thailand: MNEs prepare for CbC reporting requirements

US: Pillar one’s Amount A – a revolution in TP controversy

Features

Tax World 2022: Global tax trends in the leadership acropolis

Most TP structures have survived the COVID-19 crisis

TP technology is reaching new capabilities

Considering joint value creation in the tech industry

Taxpayers need a clear tax framework for crypto-assets

Fund managers find the administration of DAC6 still outweighs reporting problems

Tax considerations for selling new energy vehicles in China

The quest for net zero and the role of the UK tax system

Market insight

Tax Relief

Tax Relief

Special Features

News Analysis

Editorial

Sponsored

Sponsored

Sponsored by KPMG China

Hong Kong SAR: What do the latest pillar two rules mean for businesses?

Lewis Lu and John Timpany of KPMG China discuss the potential impact of the GloBE model rules on businesses from a Hong Kong SAR tax perspective.

John Timpany, January 21, 2022
Sponsored by Deloitte UK

The quest for net zero and the role of the UK tax system

Amanda Tickel and Claire Galineau of Deloitte track existing environmental policies and how the tax system could be used to help achieve the UK’s net zero goals.

Amanda Tickel, January 19, 2022
Sponsored by MDDP

Poland: Challenging times ahead for taxpayers

Monika Dziedzic of MDDP discusses a range of 2022 tax changes that will impact multinational enterprises as well as local businesses in Poland.

Monika Marta Dziedzic, January 14, 2022

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