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Employers in Switzerland are required to provide details on employee equity incentive holdings in a statement included with the annual Swiss salary certificate.

In October 2017 a public consultation was launched by the Minister for Finance on Ireland's corporation tax code. The consultation followed on from the recommendations of independent expert Seamus Coffey, which were detailed in the recently published 'Review of Ireland's Corporation Tax Code' (Coffey Report). The consultation sought views on the implementation of a number of measures into Irish tax law. Among the modernising measures within the scope of the consultation were:

On January 10 2018, the Minister of Industry (MOI) enacted Regulation No. 01 of 2018 concerning Criteria and/or Requirements for the Implementation of the Use of Income Tax Facilities for Investment in Certain Lines of Business and/or in Certain Areas of the Industrial Sector (MOI Regulation 01/2018). This regulation is a further implementation of Government Regulation No. 18 of 2015 as amended by No. 9 of 2016 concerning Income Tax Facilities for Investment in Certain Lines of Business and/or Certain Areas of the Industrial Sector. An income tax facility as referred to herein is granted in the form of:

“I’ll get the cheque but you get the VAT, alright?” In what could prove to be the straw that broke the VAT adviser's back, the UK's Upper Tribunal (Tax and Chancery Chamber) has ruled that banana and strawberry milkshake powder are subject to 20% VAT – but not chocolate milkshake powder.

The new US tax law's base erosion and anti-abuse minimum tax (BEAT) will have a substantial impact on inbound taxpayers.

International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

Joe Stanley-Smith sits down with Tom Brandt, chief risk officer at the IRS, to discuss managing budget cuts, tax reform and the growing threat of cybersecurity.

The US Internal Revenue Service (IRS) is, in many ways, typical of tax authorities around the world – it’s not as well-resourced as it once was. It is being asked to do more with less, and it is turning to data analytics to help it better identify where it should focus its attention.

Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

French boutique law firm, Villemot, Barthès & Associés (VB&A), has joined WTS Global as a member firm, expanding the international tax network’s presence in France. At the same time Jean-Laurent Anglade is joining as a partner in the corporate tax advisory practice at WTS France.