Now in its fifth year, International Tax Review’s Global Tax 50 provides a rundown of the who’s who of the tax world. One way or another, these individuals and organisations have had an impact or influence on taxation that will be felt beyond the 12 month period covered by this list. Matthew Gilleard introduces the Global Tax 50 2015
Following six months of discussion with the German banking associations and the investment management industry, the German Ministry of Finance has issued an ordinance on the application of the rules under the Foreign Account Tax Compliance Act (FATCA) agreed between Germany and the US.
With the final deadlines for the OECD’s BEPS Project falling at the end of this year, 2016 was always going to be a year dominated by questions about implementation. While BEPS-related activity is not the only issue on the horizon, that alone will ensure multinationals are kept busy over the next 12 months. Joe Stanley-Smith and Matthew Gilleard look through the peephole to analyse taxpayer hopes, fears and expectations for the year ahead.
Pfizer’s $160 billion acquisition of Allergan shows that highly-mobile American companies are still looking to “self-help” action such as inversion as the US tax code fails them on competitiveness.
