ITSG Global Tax Journal is published five times a year.
May 2020 - Volume 3 No. 2
In this issue:
COVID-19: India Tax and Regulatory Update
By Jairaj Purandare and Shibani Bakshi Parekh (India)
India Fights COVID-19 in Matters in Addition to Tax
By Sakate Khaitan and Abbas Jaorawala (India)
Actions With Tax in Japan to Cope With COVID-19 Pandemic
By Jun Nagamine (Japan)
Singapore COVID-19 Support Measures and Tax Guidance
By Sunil Iyer (Singapore)
Highlights of the COVID-19 Tax Measures
By Daniel Ngumy and Kenneth Njuguna (Kenya)
COVID-19: Austria
By Dr. Niklas Schmidt (Austria)
State of Emergency Business Measures COVID-19
By Jivko Ivanov (Bulgaria)
Main Cyprus Measures in Response to COVID-19
By Alexis Joannides (Cyprus)
COVID-19 Pandemic Measures
By Petr Guth (Czech Republic)
Extraordinary French Tax Relief Measures For Enterprises
By Arnaud Jouanjan and Christophe Jolk (France)
COVID-19 – Tax Relief Measures
By Petra Eckl (Germany)
COVID-19 – V.A.T. Relief
By Petra Eckl (Germany)
COVID-19 – Tax Relief For In-Vestment Funds
By Petra Eckl (Germany)
New Tax Provisions Set Forth by Law Decree No. 18 of 17 March 2020
By Andrea Tavecchio and Riccardo Barone (Italy)
Luxembourg - Main Measures
By Graham J. Wilson (Luxembourg)
Coronavirus State of Emergency Measures
By Miguel Torres and João Luís Araújo (Portugal)
COVID-19 Tax Measures Russian Federation
By Grigory Nistratov (Russia)
COVID-19: Spanish Tax and Legal Measures
By Luis J. Durá (Spain)
Coronavirus Information Hub: F.A.Q.
By Stephan Neidhardt (Switzerland)
Coronavirus Information Hub: F.A.Q.
- Financings/Financial Restructurings
By Theodor Härtsch (Switzerland)
COVID-19: Switzerland
By Aliasghar Kanani and Thierry Boitelle (Switzerland)
COVID-19: United Kingdom
By Kevin Offer and Ian Bowie (United Kingdom)
Amendments to the Taxation Regime in Argentina as a Consequence of COVID-19
By Javier Canosa (Argentina)
Tax and Customs Extraordinary Measures in Brazil - #2
By Celso Grisi, Gonçalo Falcão, Paulo Rage and Ivan Tauil (Brazil)
Chile – COVID-19 Measures
By Omar Morales (Chile)
Canada’s Financial Support During the Covid-19 Pandemic
By Peter Weissman and Matthew Cho (Canada)
U.S.: Cares Act Loans and Business Tax Provisions and I.R.S. Announce-Ments On Stranded Individuals
By Stanley C. Ruchelman and Galia Antebi (USA)
February 2020 - Volume 3 No. 1
-
When e-Sports Meet U.K. Tax: Domestic and International Considerations
By Gary Ashford (United Kingdom) -
The Ultimate Beneficial Owner Register and the Netherlands
By John Graham (Netherlands) -
China Eases Requirements for Claiming Treaty Benefits
By Yang Sun and Xiuning Hao (China) -
Global Mobility from a U.S. Perspective: How and When Foreign Parents with U.S. Children and U.S. Assets Are Taxed
By Stanley C. Ruchelman (USA)
December 2019 - Volume 2 No. 5
-
India Introduces Optional Lower Corporate Tax Regime to Boost Economy
By Sakate Khaitan and Abbas Jaorawala (India) -
Canadian Tax 101 – An Introduction to the Foreign Investor
By Dean Smith (Canada) -
John Chown – A Look Back on My Career
By John Chown (United Kingdom) -
Arnold Sherman – Some Thoughts on My Life as an International Tax Consultant
By H. Arnold Sherman (Canada)
October 2019 - Volume 2 No. 4
-
How B.I.T.s May Offer a Legal Remedy in International Tax Disputes
By Paul Kraan (Netherlands) -
Swiss Corporate Tax Reform - An Overview
By Stephan Neidhardt and Marius Breier (Switzerland) -
Main Features of Polish Income Taxation
By Marek Bytof (Poland) -
Swiss Exchange of Information in Tax Matters – Sea Change in a Landlocked Country
By Michael Fischer and Marc Buchmann (Switzerland)
July 2019 - Volume 2 No. 3
-
Transfer Pricing Challenges – A View From Middle Europe
By Ionut C. Zeche (Romania) -
Tax Changes for Businesses in the U.K. – Brexit and Beyond
By Caroline Fleet (United Kingdom) -
Change of a Business Model Following an Acquisition – The New Broadcom Standard in Israel
By Meir Linzen, Guy Katz and Aryeh Holtz (Israel) -
The German Investment Tax Reform – An Overview
By Dominik Berka (Germany)
March 2019 - Volume 2 No. 2
-
Tax and Estate Planning Considerations for Foreign Persons Under Philippine Law
By Maria Gracia M. Pulido Tan (Philippines) -
The Opportunity Zone Tax Benefit: How Does It Work and Can Foreign Investors Benefit?
By Galia Antebi and Nina Krauthamer (USA) -
Austria: Highlights of the Annual Tax Act of 2018
By Niklas Schmidt, Eva Stadler, Melanie Dimitrov and Cynthia Pfister (Austria) -
Acquiring and Owning Greek Real Estate: Costs, Evaluation and Taxation
By Theodoros Skouzos, Elena Ntafouli and Aikaterini Besini (Greece)
January 2019 - Volume 2 No. 1
-
Developments Reduce Spanish Inheritance and Gift Tax for Non-Residents
By Luis J. Durá (Spain) -
Taxation of Canadian Real Estate: What Non-Residents Need to Know
By Michael Cadesky (Canada) -
C.I.V.s and V.C.F.s: The Keys to Investing in Portugal
By João Luís Araújo and Miguel Torres (Portugal) -
U.K. Tax Developments for the Digital Age
By Gary Ashford (United Kingdom)
October 2018 - Volume 1 No. 3
-
China Issues Clearer Guidance For "Beneficial Owners"
By Yang Sun and Xiuning Hao (China) -
The Cristiano Ronaldo Transfer to Juventus: The New Italian Resident Regime Benefits Athletes from Around the World
By Andrea Tavecchio, Massimo Caldara and Riccardo Barone (Italy) -
Cross-Border Executives – Is Ireland a Favourable Tax Location for Key Personnel?
By Lisa Cantillon (Ireland) -
Dutch Tax Treatment of Discretionary Trusts
By Patrick van Rooij and John Graham (Netherlands)
September 2018 - Volume 1 No. 2
-
Transfer Pricing Post Chevron
By Gil Levy (Australia) -
Tax Developments in Argentina
By Javier Canosa (Argentina) -
New French Tax Rules for Restructuring Operations
By Virginie Marrer (France) -
Digital Economy – An Indian Tax Perspective
By Jairaj Purandare and Shibani Bakshi Parekh (India)
May 2018 - Volume 1 No. 1
-
Major Tax Overhaul Adopted In U.S. And Its Effect On Cross Border Investors
By Stanley C. Ruchelman (USA) -
What’s on the Agenda?
By Paul Kraan (Netherlands) -
Post Clearance Audit Powers of the Philippines Bureau of Customs
By Mark Anthony P.Tamayo (Philippines) -
The Taxation of Image Rights
By Kevin Offer (United Kingdom) -
Z.E.C.: A Great Trading Regime
By Jose Maria Cusi Navarro and Juan Roda Moreno (Spain)