Ralph Cunningham

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Ralph Cunningham worked at ITR between 2004 and 2018 and is now a freelance journalist.

Published by this author:

Direct Tax

This week in tax: OECD recommends higher US corporate tax rate

The US should gradually introduce a carbon tax according to the OECD; in other news, a former German bank CEO has been declared unfit to stand trial for cum-ex fraud

Ralph Cunningham, June 28, 2024
Transfer Pricing

‘An almighty mess’: tax professionals fear for pillar one’s future

While taxpayers fear unilateral measures in the event of no amount A agreement, it is likely the talks will continue until consensus is reached

Ralph Cunningham, June 26, 2024
Direct Tax

Opinion: Why HMRC sees mandatory qualification as the way forward

It is extraordinary that tax advisers in the UK can offer their services without having to join a professional body. This looks like it is coming to an end, Ralph Cunningham writes

Ralph Cunningham, June 17, 2024
Indirect Tax

This month in indirect tax: UK parties say no to higher VAT

UK Court of Appeal rules against hotel group on recoverable VAT; European prosecutors nab missing trader fraudsters; Nigeria rakes in more indirect tax

Ralph Cunningham, June 05, 2024
Transfer Pricing

OECD members push for pillar one conclusion

The OECD has revealed little about the progress of the talks on pillar one since February

Ralph Cunningham, May 09, 2024
Indirect Tax

This month in indirect tax: Brazil moves closer to widespread reform

Nigeria looks to boost inefficient tax collection, Singapore plans to hit GST fraudsters hard, Italy and UK confirm reciprocity of VAT refunds, and more

Ralph Cunningham, May 08, 2024