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The Tax Journal

What is Bitcoin and its taxation consequences

Abdulkadir Kahraman KPMG Turkey Abdulkadir Kahraman is Partner and Head of Tax at KPMG Turkey Reality of the Digital Economy With the 21st century the…

2018 South African Budget Speech

South Africa Report from our correspondent Lutando Mvovo, South Africa Budget for 2018-19 – direct taxation The Budget for 2018-19 was presented to Parliament by…

US: GILTI onerous for non-C corporation CFC shareholders

GILTI rules particularly onerous for non-C corporation CFC shareholders McDermott Will & Emery USA February 9 2018 Summary The recently enacted tax reform legislation significantly expanded…