ITSG Global Tax Journal

Feb 14, 2020

Volume 3 No. 1

When e-Sports Meet U.K. Tax: Domestic and International Considerations by Gary Ashford (U.K.)

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 (U.S.A)

Dec 24, 2019

Volume 2 No. 5

Economy by Sakate Khaitan and Abbas Jaorawala (India)
Canadian Tax 101 – An Introduction to the Foreign Investor by Dean Smith (Canada)  
A Look Back on My Career by John Chown (United Kingdom)
Some Thoughts on My Life as an International Tax Consultant by H. Arnold Sherman (Canada)

Oct 31, 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)

Jul 18, 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)

Apr 04, 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)

Jan 16, 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)

Oct 24, 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)

Sep 10, 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 15, 2018

Volume 1 No. 1

Major Tax Overhaul Adopted In U.S. And Its Effect On Cross Border Investors
by Stanley C. Ruchelman (U.S.A.)

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)