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Features

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  • Tuesday, July 4, 2017

    The OECD may now be taking the plaudits for tackling "harmful" tax regimes around the world under the aegis of the base erosion and profit shifting project, but in many ways the ground had already been prepared for this by...
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  • Malta Focus
    By Tax-News.com Editorial
    Friday, May 26, 2017

    Malta has been obliged to dismantle its old "offshore" companies regime as a trade-off for joining the European Union. EU membership has, however, brought about certain benefits for Maltese companies trading across borders...
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  • The Rise Of The Netflix Tax
    By Tax-News.com Editorial
    Thursday, April 27, 2017

    This special Tax-News.com feature discusses the emergence of so-called "Netflix taxes," so named as governments attempt to expand the scope of consumption tax regimes to cover cross-border supplies of electronic services...
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  • Tuesday, April 4, 2017

    The call for multinational entities to report, in a standardized format, more information about their business activities and tax position in each country in which they have branches and subsidiaries is a key element of...
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  • Hong Kong Review
    By Tax-News.com Editorial
    Wednesday, March 8, 2017

    Following Financial Secretary Paul Chan's 2017/18 Budget presentation, this special feature gets under the surface of Hong Kong to find out how its favorable tax and regulatory regime, and its special relationship with China...
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  • A Year In Tax
    By Tax-News.com Editorial
    Friday, December 23, 2016

    2016 will go down in the history books for many reasons. And there has been no shortage of interesting developments in international tax in the past year, as we recount in this special feature...
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  • Thursday, November 24, 2016

    United States president-elect Donald Trump has promised more than USD4 trillion in tax cuts, and with the White House and Congress expected to be on the same page on the issue of tax for the first time in six years...
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  • Wednesday, October 19, 2016

    Lawmakers and the Government in the United States have had several tries at staunching the flow of corporate "inversions" over recent years, but demonstrably they have failed, as recent developments plainly show...
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  • FATCA - A Status Report
    By Tax-News.com Editorial
    Tuesday, September 20, 2016

    Many people doubted whether the United States Foreign Account Tax Compliance Act – commonly referred to by its acronym FATCA – was a viable piece of the legislation when approved by Congress six years ago...
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  • VAT, GST And Sales Tax Developments
    By Tax-News.com Editorial
    Tuesday, August 16, 2016

    From India's proposed goods and services tax reaching a significant milestone, to the European Union's VAT Plan and the vexed question of sales tax jurisdiction on internet purchases in the United States...
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  • Brexit - What It Means For Taxpayers
    By Tax-News.com Editorial
    Tuesday, July 19, 2016

    Following the United Kingdom's decision to leave the European Union as a result of last month's referendum on the issue, this article looks at the possible tax consequences of a "Brexit"...
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  • Financial Transactions Taxes
    By Tax-News.com Editorial
    Tuesday, June 21, 2016

    With the European Union financial transaction tax proposals seemingly drinking in last chance saloon, in this feature we look at financial transactions taxes in general, and examine how the ambitious plan to tax most financial trades...
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  • Tuesday, May 17, 2016

    As governments set about attempting to avert climate change, there is, according to World Bank Group President Jim Yong Kim a "growing sense of inevitability" about putting a price on carbon, either in the form of taxes...
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  • A Farewell To Corporate Inversions?
    By Tax-News.com Editorial
    Tuesday, April 19, 2016

    If you are an American taxpayer, it's quite likely that you've heard about corporate inversions, and that they make you very angry – even if, like most people (and politicians?) you know nothing about the finer points of...
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  • UK Budget Special
    Tax-News.com Editorial
    Tuesday, March 22, 2016

    On March 16, 2016, George Osborne, the Chancellor of the Exchequer in the UK Government, announced a Budget which he claims will help bring about a budget surplus, while also cutting the tax burden for individuals...
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  • Time To Kill Corporate Tax?
    By Tax-News.com Editorial
    Monday, March 7, 2016

    The rich nations are currently responding to the increasing prevalence of tax avoidance by multinational corporations by attempting to rewrite the entire international corporate tax rule book. But instead of embarking on what is likely to be...
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  • What Drives Investment to Hong Kong?
    By Tax-News.com Editorial
    Monday, January 25, 2016

    As the Hong Kong Government sets out the task of expanding the territory's role as a major international financial center in 2016, this feature looks at the factors continuing to make Hong Kong such an attractive...
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  • Wednesday, December 30, 2015

    More popularly known as an up-market holiday destination with its pristine beaches and sub-tropical climate, Mauritius, the subject of this special Tax-News feature, is also a key cog in the global financial machinery and plays...
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  • Wednesday, December 30, 2015

    Multinational companies have enjoyed a sustained period of falling corporate tax rates around the world. However, with the conclusion of the OECD's base erosion and profit shifting project earlier this year marking the...
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  • Previewing US Tax Reform
    By Tax-News.com Editorial
    Tuesday, November 24, 2015

    The latest Tax Reform Business Barometer survey, issued by The Tax Council and Ernst & Young, found that tax professionals expect Congress to approve tax reform legislation no earlier than 2017, with most congressional leaders...
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