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Litigation in respect of when a non-resident has a permanent establishment (PE) in India has always been a contentious issue.

The Albanian Parliament has introduced fundamental amendments, thus changing the methodology on which the payment of the tax on buildings was based.

McDermott Will & Emery has responded to the increasingly complex US tax environment by hiring three state and local tax lawyers.

As explained by Cheng Chi, Rafael Triginelli Miraglia and Choon Beng Teoh of KPMG, transfer pricing continues to be one of the Chinese State Administration of Taxation’s key areas of focus, as new policies and methodologies are being examined post-BEPS to strengthen the SAT’s monitoring of multinational enterprises’ TP

The nominees for the 13th annual Americas Tax Awards have been announced.

Georgia’s tax legislation offers a number of high value incentives for IT corporations operating in the country and offering IT services to foreign customers, writes Gela Barshovi, chief auditor of transfer pricing at the Georgia Revenue Service.

IFA President Murray Clayson predicts a greater international appetite for a digital profits-based tax and an extended PE concept as he talks to International Tax Review about the 72nd Congress in Seoul.

Executives of North Sea oil companies are becoming increasingly worried about a tax increase in the next UK budget as the government looks for an alternative way of raising revenue without a corporate tax hike.

On August 2 2018, Government Regulation 37 of 2018 concerning treatment of taxation and/or non-tax state revenue in the mineral mining business field (GR 37/2018) was enacted. The purpose of this regulation is to provide legal certainty in terms of taxation and/or the imposition of non-tax state revenue for holders of mineral mining licences in Indonesia. GR 37/2018 stipulates that the income tax provisions regulated thereunder will only apply to certain mineral mining companies, those being: (i) holders of a Mining Business Licence (Izin Usaha Pertambangan, or IUP); (ii) holders of a Special Mining Business Licence (Izin Usaha Pertambangan Khusus, or IUPK); (iii) holders of a People’s Mining Licence (Izin Pertambangan Rakyat, or IPR); (iv) holders of an Operation-Production Special Mining Business Licence (Izin Usaha Pertambangan Khusus Operasi Produksi, or IUPK Operasi Produksi) from the conversion of an unexpired contract of work; and (v) holders of a contract of work which stipulates income tax obligations in accordance with the prevailing income tax laws (i.e., the Indonesian Income Tax Law). For holders of a contract of work that stipulates income tax obligations in line with the prevailing Income Tax Law, the taxation provisions under that contract of work will apply until the contract expires.

Editor Joe Stanley-Smith introduces the September issue of International Tax Review.