International Tax Report

Adetayo Adetuyi and Nnanke Williams take a look back at the SNEPCO case and how it has clarified the legal position on non-remittance of PAYE and withholding taxes in Nigeria. In Nigeria, taxes are imposed on the income of individuals in employment..

KPMG in the UK summarises recent corporate tax developments of potential interest to ITR readers. Diverted Profits Tax: HMRC “big stick” diminished by FTT closure notice decision First-tier Tribunal directs HMRC to issue closure..

The South African Revenue Service (SARS) has released new guidelines aiming to clarify the correct treatment of taxable crypto events. The guidance explains how cryptocurrency-related income should be disclosed in tax returns, although critics have..

Public Services International (PSI), the global union federation for public services employees, has criticised the G20’s Inclusive Framework for reforming international corporate taxation, dubbing the outcome “a massive disappointment”.The..

US research has suggested a need to revisit empirical arguments around effective tax rates. Hannah Gannagé Stewart reports. The US Congressional Research Service (CRS) has queried the rationale for the 2017 decision to slash the corporate tax..

The Office of Tax Simplification (OTS) has published a review of the implications of changing the date of the end of the tax year for individuals. The 71-page report,1 refers to the “clear benefits in adopting a tax year which is either..