February 2018
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    • Embracing tax certainty through improved dispute resolution
      A suite of mutually reinforcing measures with an overall focus on resolution at the earliest point in time is the ultimate goal for taxpayers and tax authorities. Achim Pross, Sandra Knaepen and Mark Johnson of the OECD describe the organisation’s comprehensive dispute resolution agenda, both within and beyond the BEPS project.
    • EU holding company structure in treaty shopping cases
      The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giovannelli e Associati looks at how these structures can still work if there are sound organisational reasons in the MNE structure.
    • Americas Tax Awards 2017: Shortlists announced
      The nominees for the 12th annual Americas Tax Awards have been announced.
    • Russia launches tax amnesty before CRS comes into effect
      Russia has announced the launch of a capital amnesty and a tax-free wind up to allow business to declare assets. President Vladimir Putin has signed off on the plan just as international sanctions are tightening and the country awaits the common reporting standard (CRS) being implemented later this year.
    • Brazil updates its black and grey lists
      Luiz Felipe Centeno Ferraz, tax partner at Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados, explores the practical impacts of Brazil’s black and grey lists of low-tax jurisdictions.
    • Singapore budget delivers on GST expectations
      Finance Minister Heng Swee Keat’s 2018 budget delivered on a number of ITR’s tax predictions, including proposals to raise tax revenues from the goods and services tax (GST) regime and taxing e-commerce. The government has also moved to counter foreign protectionist measures, deal with the emergence of technology and tackle the risks of an aging […]

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