TAX ON YOUR INCOME

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HOW CONFIDENT ARE YOU IN YOUR CORPORATE TAX STRATEGY?

What keeps corporate tax department executives up at night? How about the risk of signing off on an incorrect tax return? Or worse yet, what about a career-threatening, tax-related restatement? As corporate tax complexity increases, so does the risk of mistakes, penalties, and missed opportunities. For instance, 14 percent of U.S. firms reported material weakness or significant deficiency from …

MANAGING TRANSACTION TAX AUDIT RISK

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IS THE U.S. FINALLY READY FOR VALUE ADDED TAX?

Has the time come for VAT in the U.S? It is unclear, but one thing is clear. In health care and tax reform, the conditions have never been more appropriate to consider emulating the successful experience of VAT seen in so many other nations

Taxonomy of Risk-Sharing Agreements

Risk-sharing arrangements (RSAs), also known as managed entry agreements (MEAs), are often categorized as financial/non-health outcome or health outcome-based1. RSAs have been predominantly adopted in the pharmaceutical sector, though they are gaining traction also in the medical device industry, particularly in areas such as diabetes.

HOW CONFIDENT ARE YOU IN YOUR CORPORATE TAX STRATEGY? It May Be Time to Trans…

What keeps corporate tax department executives up at night? How about the risk of signing off on an incorrect tax return? Or worse yet, what about a career-threatening, tax-related restatement? As corporate tax complexity increases, so does the risk of mistakes, penalties, and missed opportunities. For instance, 14 percent of U.S. firms reported material weakness or significant deficiency f…

FUNDAMENTAL TAX CHANGES NEEDED TO UNLEASH AMERICAN SMALL'S BUSINESSES

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Federal income tax

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A TAXONOMY OF ORGANISATIONAL DEPENDENCIES AND COORDINATION MECHANISMS

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PROPERTY AND LAND TAXATION

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TAX POLICY CHALLENGES FACING DEVELOPING COUNTRIES: A CASE STUDY OF UGANDA

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Moving to Goods and Services Tax in India: Impact on India’s Growth and I…

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International Business Taxation 

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Taxation trends in the European Union

The European Union is, taken as a whole, a high tax area. In 2007, the overall tax ratio, i.e. the sum of taxes and social security contributions in the 27 Member States (EU-27) amounted to 39.8 % of GDP (in the weighted average); this value is about 12 percentage points above those recorded in the United States and Japan. The EU tax-to-GDP ratio is high not only compared with these two countri…

Taxation trends in the European Union

'Taxation trends in the European Union' is the result of cooperation between two Directorates-General of the European Commission: the Directorate-General for Taxation and Customs Union (DG TAXUD) and Eurostat, the Statistical Office of the European Communities. The national accounts data collected from the national statistical offices by Eurostat were processed and analysed by DG TAXUD staff. …

Taxation trends in the European Union

'Taxation trends in the European Union' is the result of cooperation between two Directorates-General of the European Commission: the Directorate-General for Taxation and Customs Union (DG TAXUD) and Eurostat, the Statistical Office of the European Communities. The national accounts data collected from the national statistical offices by Eurostat were processed and analysed by DG TAXUD staff. …

Structures of the taxation systems in the European Union

The Commission considers that tax policy should support broader EU policy objectives such as the goal set by the Lisbon European Council of making the EU the most competitive economy in the world by 2010. Increased tax co-ordination would help Member States to meet these objectives. But while a large measure of harmonisation is necessary in the VAT and excises fields, in other tax fields tax co…

Borderline Case: International Tax Policy, Corporate Research and Development…

The global business environment is changing. Even as recently as 10 years ago, international joint ventures were relatively uncommon, and large U.S.-based multinational corporations could be considered “American firms.” Yet the grow- ing integration of world markets for capital and many products, coupled with the rise of electronic communication media such as e-mail and video teleconferen…