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Member Articles


Super Tax Concessions in the Spotlight

Contact: Edwina Ring,  ESV (New South Wales, Australia) Earlier this year the Abbott Government commenced a process for implementing major tax reform, however after a change in leaders there has been some unce ...

OECD releases Final Reports on Base Erosion and Profit Shifting (BEPS.)

Contact: Fuad Saba, FGMK, LLC (Chicago, Illinois, USA) BEPS Final Reports issued on October 5, 2015 On October 5, the OECD presented a wide-ranging set of final reports under fifteen “Action Items” that are in ...

TAX TALK: Which income investment is not like the others?

Contact: Hal Zemel; Berdon LLP (New York, New York, USA) While tax consequences should not be the primary consideration for investment decisions, they should be taken into account to maximize after tax returns. Dep ...

Rules for Accounting Adjustment of Taxpayers excluded from the Adjustment-for-Inflation System in Venezuela

Contact: Travieso Evans Arria Rengel & Paz (Venezuela) Administrative Ruling SNAT/2015/0021, issued by the Superintendent of the National Integrated Service of Customs and Tax Administration (Servicio Nacional Inte ...

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