Tax research & insights
VAT compliance: The impact on business and how technology can help
Using the data from the Paying Taxes study, we look at how the VAT compliance burden for businesses has changed globally since our last VAT review in 2010.
For in-depth analysis on tax systems in 190 economies explore the new edition of Paying Taxes, a unique report by PwC and the World Bank Group.
Transfer Pricing Perspectives - The new normal: full TransParency
A series of articles based on our sessions at our recent Global Transfer Pricing Conference in Toronto, Canada.
PwC partners and thought leaders discuss and provide valuable insights on transfer pricing developments around the world. Our podcasts not only provide you the latest regulatory changes and developments, but also inform you how they can impact your business.
Tax transparency and country by country reporting
Summary of the main CbCR regimes and reference guide to existing regulations with links to the relevant legislation and guidance.
Worldwide Tax Summaries – Corporate Taxes 2016/17
PwC's Worldwide Tax Summaries 2016/17 is a must-have reference tool for tax professionals. Download your customised report here.
The Total Tax Contribution Framework: Over a decade of development
In this report we revisit the Total Tax Contribution Framework and methodology eleven years after our original 2005 paper on Total Tax Contribution was published.
Managing Tax Disputes in Asia - New strategies for the post-BEPS environment
Taxpayers’ operations at a global level, coupled with increased cooperation between tax authorities mean that taxpayers cannot afford to take a purely local approach to managing tax disputes. This paper seeks to help taxpayers to rethink their previous approach to tax issues.
The 19th Annual Global CEO Survey: CEO perspectives on Tax
PwC’s 19th Annual Global CEO Survey reveals that 7 in 10 CEOs are still concerned about the increasing tax burden borne by their businesses. And as taxing authorities turn their attention to the practical implementation of the the OECD’s Base Erosion and Profit Shifting (BEPS) recommendations, many companies are facing a future where much more detailed tax and financial information is required of them. In the coming years CEOs across the world will find themselves in a new environment that demands far greater transparency about their tax affairs.
The global tax landscape is rapidly changing. The demand for increasing tax transparency for corporations emerges as a key area of focus for governments, tax authorities, the media and the general public. This publication highlights key tax developments such as transparency measures and local fiscal policies of 19 territories in Asia Pacific.
Tax Analyst article: Final BEPS guidance renews emphasis on intercompany agreements
In this article, the authors discuss how the OECD’s final report on transfer pricing documentation and country-by-country reporting will affect how multinational enterprises handle intercompany agreements.
Evolving trends are changing the way tax functions are operating – both day-to-day and with long-term strategic planning. Access all our published reports here.
International Transfer Pricing 2015/16
International Transfer Pricing 2015/16, now in its 15th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in nearly 100 countries worldwide.
Harnessing technology to transform tax systems
Does technology lead to greater efficiency, compliance and trust?
Oil and Gas Tax Guide for the Middle East 2015
A quick guide to oil and gas tax regimes in some of the fastest growing countries in the Middle East.
Oil and Gas Tax Guide for Africa 2015
A quick guide to oil and gas tax regimes in some of Africa’s fastest growing countries.
Patent box and technology incentives: Tax and financial reporting considerations
This PwC publication discusses key tax and financial reporting considerations of patent box regimes and other technology incentives.
Base Erosion, Profit Shifting and the Future of the Corporate Income Tax
In this article for Bloomberg BNA, David Ernick discusses the potential implications of the OECD BEPS initiative on corporate income tax.
Shifting the balance: From direct to indirect taxes
Our latest tax policy publication provides a global perspective on the shift from direct to indirect taxes and the challenges ahead for business.
Permanent establishments 2.0: The heart of the matter
This publication provides an overview of some of the main trends which can be identified on the topic of permanent establishments.
Substance 2.0: Aligning international tax planning with today's business realities
This publication provides an overview of some of the main trends which can be identified on the topic of permanent establishments.
Transfer Pricing to Go - Download our new App now
TP to Go is a new mobile application from the PwC global transfer pricing network that brings the best thought leadership from the network directly to your current smart phone. TP to Go is free to download on iOS, Android, and BlackBerry.
Managing tax controversy challenges on the horizon
Our Tax policy Perspectives series provides insight into specific topics influencing global tax policy developments, including in-depth analysis of trends in specific jurisdiction. Drawing on case law, practical experience, and knowledge of tax systems worldwide, we'll provide a global perspective on each subject area, look at how it is currently playing out in a few contrasting territories and suggest the pivotal challenges to come.
Organised in a way that systematically mirrors the actual life cycle of IP rights, PwC's new book, Mastering the intellectual property life cycle, offers compelling insights from both tax and legal points of view, as well as an accounting perspective.
PwC partners and thought leaders discuss and provide valuable insights on transfer pricing developments around the world. Our podcasts not only provide you the latest regulatory changes and developments, but also inform you how they can impact your business.
Tax insights from transfer pricing
These alerts provide analysis of the impact of major transfer pricing, tax, and related developments within hours of the news breaking, authored by PwC professionals around the world. Each alert is classified by the country or territory to which it pertains.
EU Direct Tax Group Newsalerts
Our free Newsalerts are designed to keep you up to date on landmark ECJ judgments and opinions, as well as EU and national developments in Europe in the field of direct taxation and state aid.
With analysis and insight on policy changes around the world, these bulletins help you stay up-to-date with the latest developments and explain what these changes mean for you and your business.
Tax Insights from Tax Controversy and Dispute Resolution
Our Tax Controversy and Regulatory Services newsletters provide analysis on significant tax controversy issues and related developments from around the world.
International Tax News is a monthly publication that offers updates and analysis on international tax developments worldwide.
Global Tax Accounting Services Newsletter
This quarterly publication provides analysis of global accounting, reporting and tax law developments and the related tax accounting considerations.
