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The tax treaty dispute resolution process is a critical and significant issue for multinational organisations and the OECD, which has invited taxpayers to be an integral part of the oversight process.

In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

A tax director at a multinational tech company and several tax advisers expect the UK government to quietly drop its plan to cut the corporate tax rate to 17% in a move that could slow the ‘race to the bottom’ trend.

International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

As a small island, Malta has positioned itself as one of the most established regulatory bodies worldwide, write Nicky Gouder and Luana Scicluna of ARQ Group.

Thierry Charon and Olivier Coulon of Loyens & Loeff take to the stage to discuss a tempestuous year for indirect tax in the financial and insurance sectors.

In July 2018, transfer pricing (TP) legislation – Inland Revenue (Amendment) (No 6) Bill 2017 (BEPS Bill) – was passed in Hong Kong. This represents one of the biggest changes to Hong Kong tax in recent years. Many of the provisions within the BEPS Bill will have retrospective effect from the year of assessment 2018/19. The notable amendments to the initial proposal are:

On June 21 2018, the Australian Taxation Office (ATO) released updated guidelines on the corporate residency test in Taxation Ruling TR 2018/5 and Draft Practical Compliance Guidelines PCG 2018/D3.

On June 12 2018, the proposed amendments to the Act respecting the Québec Sales Tax (QSTA) targeting the digital economy and e-commerce businesses received Royal Assent.