Search results for

Read this month's special features on Malta and tax technology and transformation

Significant changes are being made to the tax legislation governing the oil and gas sector, as well as new guidance on the taxation of capital gains.

Hong Kong wants to incentivise innovation among SMEs, but the new system could add complexity Hong Kong's Chief Executive Carrie Lam has revealed the details of the two-tier profits tax system, as well as research and development (R&D) incentives, but big companies will gain little benefit.

The new dispute resolution Directive is expected to cut costs for businesses Ministers of the EU Economic and Financial Affairs Council (ECOFIN) have agreed on a new system for resolving double taxation disputes between member states that could see litigation and compliance costs fall considerably for businesses operating in the EU.

While walls, wire fences and border checks proliferate around the world, the EU is looking to liberalise VAT rules to break down barriers to trade within its borders. Joe Stanley-Smith explores the EU’s proposals for a new definitive VAT regime with Maria Teresa Fabregas Fernandez, director for indirect taxation and tax administration at the European Commission.

The UK is losing billions of pounds in revenues each year from online VAT fraud committed by foreign traders. But with Amazon and eBay profiting from the fraudsters, and HMRC not doing enough to tackle the problem, Anjana Haines explores whether collaboration or conviction is the better solution

Customs is just one of the areas plunged into uncertainty by Brexit The UK has released a white paper examining possibilities for its post-Brexit customs system once it leaves the EU's customs union, and a more revealing report by Ireland's Revenue has added further detail.

Importance of compensation issues from the corporate governance angle has increased over recent years, as a result of which their regulation has gone from mere recommendations to positive law, applicable to the compensation paid to the executives and directors of, among others, credit institutions, investment services and insurance companies, or collective investment undertaking management companies.

Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.

There has been a lot of discussion in the past few years regarding the BEPS changes and what constitutes a permanent establishment (PE) by a multinational corporation (X) based in one country (A) that has a presence or activity in another country (B).