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)