Tax Policy & Controversy Quarterly Briefing: article library
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Tax policy and controversy issues around the world have never been so dynamic, numerous and complex. On this page you can gain access to all of the articles published within Ernst & Young's Tax Policy & Controversy Quarterly Briefing. Clicking on the column headings will allow you to sort the articles by topic, geography or date. You can also access past issues of this publication:
December 2012 issue (pdf, 3.7mb)
June 2012 issue (pdf, 12.7mb)
January 2012 issue (pdf, 7.1mb)
August 2011 issue (pdf, 7.74mb)
April 2011 issue (pdf, 6.3mb)
February 2011 issue (pdf, 5.54mb)
October 2010 issue (pdf, 10.34mb)
June 2010 issue (pdf, 3.37mb)
February 2010 issue (pdf, 3.78mb)
November 2009 issue (pdf, 786kb)
July 2009 issue (pdf, 883.50kb)
| Title | Topic | Geography | Date | File |
|---|---|---|---|---|
An interview with Algirdas Šemeta, European Commissioner responsible for taxation and customs union, audit and anti-fraud | Tax Policy | Global | August 2011 | Download |
| France and Germany to develop proposals for a Common Corporate Tax Base and rate, European Union-wide Financial Transaction Tax | Tax Policy | Europe | August 2011 | Download |
Will global transfer pricing ruleschange? | Tax administration | Global | August 2011 | Download |
| Multilateral Convention on Mutual Administrative Assistance in Tax Mattersopens possibility of adoption by all countries | Tax administration | Global | August 2011 | Download |
OECD proposes clarifications on themeaning of “beneficial owner” in the OECD Model Tax Convention | Tax administration | August 2011 | Download | |
| Managing risk through GlobalEmployment Organizations | Human Capital | August 2011 | Download | |
| Why indirect taxes pose a growing risk toglobal companies | Indirect Taxes | August 2011 | Download | |
| China: Breaking the boundary: is China extendingCircular 698 to non-resident individuals? | Tax administration | China | August 2011 | Download |
| Greece: austerity for all, hard times ahead | Tax Policy | Greece | August 2011 | Download |
| India steps up tax enforcement efforts: moretension ahead | Tax administration | India | August 2011 | Download |
| Tax policy in the Netherlands: long-awaitedmoves in the unfolding tax competition journey | Tax Policy | Netherlands | August 2011 | Download |
| Transfer pricing in Russia: reform on the table | Tax administration | Russia | August 2011 | Download |
| UK takes further steps toward competitiveness:Controlled foreign companies, R&D tax credits,patent box all open for consultation | Tax Policy | UK | August 2011 | Download |
| United States: a VAT in store? A primer forexecutives | Tax Policy | US | August 2011 | Download |
| Australian Taxation Office (ATO) project for disclosure of Uncertain Tax Positions (UTPs): rapid developments under way | Tax administration | Australia | April 2011 | Download |
| The growing tax risks of business travel | Tax administration | Global | April 2011 | Download |
| European Commission publishes final Common Consolidated Corporate Tax Base (CCCTB) proposals | Tax policy | Europe | April 2011 | Download |
| Interview with Márcio F. Verdi Executive Secretary of the Inter-American Center of Tax Administrations (CIAT) | Tax administration | Americas | April 2011 | Download |
| European Union publishes Green Paper on the future of VAT | Tax policy | Europe | April 2011 | Download |
| Comprehensive tax reform in Mexico | Tax policy | Mexico | April 2011 | Download |
| Dutch government issues a tax policy paper | Tax policy | Mexico | April 2011 | Download |
| New financial services taxes in Europe | Tax policy | Europe | April 2011 | Download |
| OECD report: Tackling Aggressive Tax Planning through Improved Transparency and Disclosure | Tax administration | Europe | April 2011 | Download |
| Panama's new agenda | Tax policy | Panama | April 2011 | Download |
| United Kingdom: A widening tax policy focus | Tax policy | United Kingdom | April 2011 | Download |
| IRS makes the Compliance Assurance Process (CAP) permanent | Tax administration | United States | April 2011 | Download |
| IRS addresses questions on Schedule UTP in much-anticipated FAQs | Tax administration | United States | April 2011 | Download |
| An interview with Linda Lizotte-MacPherson, Commissioner and Chief Executive Officer of the Canada Revenue Agency | Tax administration | Canada | February 2011 | Download |
| China: a tightening tax net for Foreign Investment Enterprises | Tax policy | China | February 2011 | Download |
| European Commission and the CCCTB: Hard work ahead | Tax policy | European Union | February 2011 | Download |
| European Commission: tax policy outlook for 2011 and beyond | Tax policy | European Union | February 2011 | Download |
| Managing the new immigration risk landscape | Tax administration | Global | February 2011 | Download |
| Japan’s tax competitiveness raises up the policy agenda | Tax policy | Japan | February 2011 | Download |
| The new joint audit landscape: A window of opportunity for companies to assess, develop strategy | Tax administration | Global | February 2011 | Download |
| 2010 Russia tax survey: a step in the right direction? | Tax administration | Russia | February 2011 | Download |
| United Kingdom: Corporate Tax Roadmap — a clear set of directions to competitiveness? | Tax policy | United Kingdom | February 2011 | Download |
| United States tax legislation and tax reform: what’s next? | Tax policy | United States | February 2011 | Download |
| Title | Topic | Geography | Date | File |
|---|---|---|---|---|
| Interview Jeffrey Owens, OECD Centre for Tax Policy & Administration | Tax administration | Global | October 2010 | Download |
| Australia's Henry Review | Tax policy | Australia | October 2010 | Download |
| China's implementation of Circular 698 | Tax policy | China | October 2010 | Download |
| Employment tax audit risk | Tax administration | Global | October 2010 | Download |
| European Commission’s future view of financial services taxation | Tax policy | European Union | October 2010 | Download |
| India: Bombay High Court rules Indian tax authorities have jurisdiction to tax Vodafone | Tax policy | India | October 2010 | Download |
| Japan's VAT reform setback | Indirect Tax | Japan | October 2010 | Download |
| OECD issues a framework for a voluntary Code of Conduct for Banks and Revenue Bodies | Tax administration | Global | October 2010 | Download |
| OECD releases new and revised Transfer Pricing Guidelines | Tax administration | Global | October 2010 | Download |
| Research incenticves in the new tax landscape | Tax policy | Global | October 2010 | Download |
| A new chapter in achieving certainty through alternative dispute resolution | Tax administration | Global | October 2010 | Download |
| United States releases final schedule UTP | Tax administration | United States | October 2010 | Download |
| African Tax Administration Forum: new horizons, new opportunities | Tax administration | Global | June 2010 | Download |
| Resource taxation the Australian way: Australia’s new Super Resources Profits Tax | Tax policy | Australia | June 2010 | Download |
| The US international tax system at a crossroads | Tax policy | United States | June 2010 | Download |
| New bank taxes: assessing the shifting global landscape | Tax policy | Global | June 2010 | Download |
| Private equity: treaty shopping and conduit sales in the gun sight | Tax policy | Global | June 2010 | Download |
| Revised OECD, Council of Europe treaty: Another step towards greater multilateral cooperation | Tax administration | Global | June 2010 | Download |
| An interview with Alan McLean - Executive Vice President, Tax and Corporate Structure — Shell | Multinational experiences | Global | June 2010 | Download |
| US releases draft schedule for disclosure of uncertain tax positions on tax return | Tax administration | Global | June 2010 | Download |
| VAT and GST: multiple burdens for multinational companies | Indirect Tax | Global | June 2010 | Download |
| An interview with Dave Hartnett, HMRC | Tax administration | United Kingdom | February 2010 | Download |
| An interview with Tim McDonald, Procter & Gamble | Multinational experiences | Global | February 2010 | Download |
| Financial Transaction Levy - will 2010 be the year? | Tax policy | Global | February 2010 | Download |
| Implications of the Copenhagen accord | Green taxes | Global | February 2010 | Download |
| Indirect Tax in 2010 | Indirect tax | Global | February 2010 | Download |
| Tax administration without borders | Tax administration | Global | February 2010 | Download |
| The new contributors to world economic growth | Economic studies | Global | February 2010 | Download |
| US proposes requirement to disclose uncertain tax positions on tax return | Tax administration | United States | February 2010 | Download |
| Title | Topic | Geography | Date | File |
|---|---|---|---|---|
| An interview with Michael D'Ascenzo - Australian Tax Office | Tax administration | Australia | November 2009 | Download |
| California eyes a shift towards a value added tax | Indirect tax | United States | November 2009 | Download |
| From income to consumption - the shifting tax balance | Indirect Tax | Global | November 2009 | Download |
| An interview with Chris Lenon of Rio Tinto | Multinational experiences | Global | November 2009 | Download |
| The changing landscape of headquarter locations | Tax competition | Global | November 2009 | Download |
| Transfer pricing enforcement takes center stage in the post-crisis environment | Transfer Pricing | Global | November 2009 | Download |
| Forum on Tax administration publishes two new reports | Tax administration | Global | July 2009 | Download |
| Insights on tax authority information sharing | Tax administration | Global | July 2009 | Download |
| OECD moves forward on the information exchange agenda | Tax administration | Global | July 2009 | Download |
| Worldwide fiscal stimulus - tax policy plays a major role | Tax policy | Global | July 2009 | Download |
| Obama administration's proposed international tax law changes | International tax | United States | July 2009 | Download |