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The Brazilian Federal Revenue Service (RFB) has issued an unprecedented ruling regarding the levy of the withholding income tax and contribution for intervention in the economic domain (CIDE) on the remuneration for the authorisations for remote access and use of software as a service (SaaS).

Alex Tostevin has joined the London office of Dentons from Weil Gotshal & Manges, where he was a senior associate.

Sophie Chatel has been appointed as the head of the tax treaty unit in the OECD’s Centre for Tax Policy and Administration.

As companies scramble to keep pace with the rapidly evolving digital world, they are striking new deals and alliances – with new tax implications – to beef up their online offering and combat disruptive start-up competitors.

Proposed changes to the Income Tax Act (Canada) included in the 2017 Federal Budget expand the relevant factors to be used in determining when de facto control of a corporation exists.

With finance ministers meeting in Brussels next week, Robin Hood Tax campaigners are ramping up the pressure. But will the financial transaction tax (FTT) see the light of day?

Anjlika Chopra

Governments in the Americas are choosing very different ways to apply indirect taxes to digital services. This regional diversity and complexity requires a watchful eye.

The OECD has found itself at odds with both the EU and the Tax Justice Network in the past week over divergent transparency standards. Pascal Saint-Amans, the organisation’s head of tax policy and administration, explains to Salman Shaheen why he believes its blacklist and non-public CbCR standard are the right approach.

Thailand’s Revenue Department has proposed repealing the VAT exemption on the importation of law-value online purchases brought from foreign vendors and introduce a withholding tax on foreign sales.