(c) Institute of Chartered Accountants in England and Wales. Contact ICAEW for permission to reproduce this article., Tax

Reforming property taxes for business – what are the options?

Taxing business property forms an important part of the tax base for many countries, but property taxes are often complex and can be detached from an organisation’s ability to pay. The time has come to overhaul business property tax systems and here ICAEW outlines the options. Property makes a good target for taxation. Its location… Read More Reforming property taxes for business – what are the options?

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Tax

A new BEPS perspective

Taxpayers with a global footprint are going to require the assistance of reputable international tax experts for the foreseeable future to help them navigate their intragroup dealings. One thing is certain. We are no longer simply talking about the OECD’s base erosion and profit shifting (BEPS) project in South Africa; we are living in this… Read More A new BEPS perspective

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Tax

Practical concerns with the idea of residency

The idea of residency, as well as how to determine it, is a core issue for any taxpayer. No concept is more important in tax than that of residency. After all, any revenue service will only ever have the right to tax items that occur within its jurisdictional border or any person who resides within… Read More Practical concerns with the idea of residency

(c) Institute of Chartered Accountants in England and Wales. Contact ICAEW for permission to reproduce this article., Tax

Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work. The latest version came into effect on 1 March 2017 and has now been republished in a new digital format designed to make it easier to navigate than the existing paper version. First published… Read More Professional conduct in relation to taxation (PCRT)

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

Building a statutory transfer pricing regime

The Inland Revenue (Amendment) (No.6) Bill 2017, which relates to Hong Kong’s commitment to implementing BEPS action 13, caused a stir in the accounting profession. The Institute’s tax experts tell Nicky Burridge how certain aspects of the new bill go beyond what was expected yet include positive signs of Hong Kong’s determination to step up… Read More Building a statutory transfer pricing regime

(c) Chartered Professional Accountants of Canada. Contact CPA Canada for permission to reproduce this article., Tax

Should we tax robots?

by David Descôteaux A robot tax could ensure governments don’t lose revenue and workers don’t become obsolete. But is this idea even desirable or even practicable? In 2017, as thousands of US retail workers lost their jobs, Amazon acquired 75,000 robots. According to news outlet Quartz, the company is investing so heavily in robotics that machines may… Read More Should we tax robots?