BusinessWorld Online: Economy

Apr 062015
 

It’s crunch time for taxpayers as the April 15 deadline looms. At such a critical juncture, no one can afford to have his tax return rejected because of failure to properly use the electronic Bureau of Internal Revenue Forms (eBIRForm). It appears that, up to this point, the guidelines for filing income tax returns (ITR) for calendar year 2014 are still not crystal clear to many taxpayers. Although the Bureau of Internal Revenue (BIR) has released issuances and publications about the eBIRForms package, the rules and information provided can be confusing especially as the guidelines are frequently amended.

Apr 052015
 

National tax laws are struggling to keep pace with the rise of the digital economy and the progress of multinational companies. These factors leave gaps that are susceptible to misuse and lead to cases of double non-taxation, which undermine the integrity and fairness of tax systems around the world. The Base Erosion and Profit Shifting (“BEPS”) Project seeks to address this problem through measures that focus on three core principles — coherence, substance and transparency — and will result in fundamental changes in international tax standards.