Joseph Stanley-Smith

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Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.

Published by this author:

India plans to drop significant economic presence rule and equalisation levy

India will abandon its significant economic presence (SEP) rule and drop the equalisation levy once OECD members come to an agreement on how to tax the digital economy, a leading government figure has said. But taxpayers want clarity on SEP thresholds now.

Joseph Stanley-Smith, February 08, 2019
Working with ‘early adopter’ tax authorities

Companies should be wary of tax authorities investing in new technology, particularly those that are willing to innovate; but, say in-house tax chiefs, there can be major advantages to being in an ‘early adopter’ country.

Joseph Stanley-Smith, February 06, 2019
How important is tax competition to India?

India can be resilient against the competitive tax policies of neighbouring countries and the US, but tax experts at International Tax Review’s India Tax Forum want the country to amend corporate tax rates and expand the base to maintain this.

Joseph Stanley-Smith, February 04, 2019
Investor pressure drives corporate tax policy development

Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

Joseph Stanley-Smith, February 01, 2019
India commits to anonymised tax return assessments in interim budget

India has confirmed its aim to move to anonymised tax return assessments (ATRAs) within two years, a measure which is dividing the tax community.

Joseph Stanley-Smith, February 01, 2019
APAs ‘an area of concern’ in India

Greater-than-expected numbers of advance pricing agreement (APA) applications are becoming a problem for the Indian system, with more resources needed to deal with increasingly complex applications, a senior government source has admitted.

Joseph Stanley-Smith, February 01, 2019