James Hardie loses appeal against Australian tax authorities Panellists to share dispute resolution experiences German Supreme Court reverses squeeze-out compensation position Vodafone ruling date announced WTO rules EU in breach of international rules Tax disputes leaders vie for Americas Awards Cover Story Features Comment News People and Firms Tax relief Argentina Brazil Canada Chile Finland France Germany India Ireland Italy Japan Mexico Poland Portugal South Africa Thailand Ukraine US Inbound US Outbound Foreign Account Tax Compliance Act: A critical analysis Bearer bonds The Netherlands Budget and the patent box Asia 2009 Europe 2009 Americas 2009		International Briefings - Brazil September 2010 Brazilian authorities update their black list of tax haven jurisdictions June 2010 Brazilian thin capitalisation rules – proposed bill of law May 2010 Decision on Brazilian CFC rules April 2010 Reducing negative effects of new thin cap rules March 2010 Tax authorities fight the use of tax havens February 2010 Brazil introduces thin capitalisation rules December 2009 Integrated system of foreign service trade introduced October 2009 Income tax treaty signed between Brazil and Peru September 2009 Favourable court decision in tax treaty case July 2009 Income tax treaty with Russia June 2009 Recent decision on CFC rules May 2009 Changes to foreign assets reporting April 2009 Consolidation of zero rate income tax withholding provisions March 2009 Authorities amend transfer pricing legislation February 2009 Provisional measure 449/2008 released December 2008 Additional new regulations for the tax on financial transactions November 2008 Brazilian rulings and decisions October 2008 Expanded definition of low-tax jurisdictions provided by new law July 2008 Incentives expanded June 2008 Brazil & US treaty to avoid double taxation close to conclusion May 2008 Exporters and funds abroad April 2008 Changes made to the Brazilian Corporate Act March 2008 Brazilian authorities temporarily amend transfer pricing legislation in response to currency appreciation February 2008 The temporary contribution on financial activities (CPMF) expired on December 31 2007 December 2007 Favourable court decision given in Article 7 tax treaty case November 2007 Supreme Court rules on social contribution taxes October 2007 New regime provides new way to calculate taxes September 2007 Specific tax incentives July 2007 Reduced withholding tax rate for promotion, publicity and market research expenses June 2007 Brazil-Mexico tax treaty - royalties and technical services withholding tax rate reduction May 2007 New central bank reporting requirements for Brazilian-owned foreign assets introduced by government April 2007 CIDE no longer due on imports of software March 2007 Tax incentives package February 2007 Authorities temporarily amend transfer pricing legislation December 2006 Tax looks back November 2006 Treaty with South Africa comes into force October 2006 Withholding tax drops on aircraft leases and tax debt changes September 2006 New exchange rules introduced for exporters and foreign investors June 2006 Treaty with Spain reduces withholding income tax April 2006 Financial services investors win tax breaks March 2006 Real forces temporary changes to transfer pricing rules November 2005 What the tax treaty with Israel offers October 2005 Employee share plans become more flexible September 2005 Government announces tax incentives for exporters July 2005 How to structure corporate acquisitions May 2005 Taxpayer council releases new transfer pricing decisions May 2005 Income tax treaty with Germany to lapse April 2005 Brazil simplifies foreign exchange controls March 2005 Tax base increases for service providers February 2005 Tax treaty with Spain clarified December 2004 Tax benefits on fixed assets purchases November 2004 0% withholding tax applies to extension of payment terms September 2004 How the new transfer pricing methods will work July 2004 Rulings bid to clarify tax base June 2004 Collection of social contributions on imports May 2004 Financial transaction exemption changes and new capital gains rules April 2004 New decisions on social contributions PIS and COFINS March 2004 Taxes on imported goods and services to rise February 2004 Social security financing tax updated December 2003 New changes to the COFINS rules November 2003 Export transactions can exclude social contributions October 2003 Reform proposals fail to deliver September 2003 Congress resolves municipal service tax battle July 2003 Paying tax by instalment and ID numbers June 2003 Non-resident account and transfer pricing update May 2003 Tax reform looms April 2003 Central bank circular demands foreign asset declaration March 2003 Transfer pricing rules refined February 2003 Mini tax reform changes on PIS and tax avoidance December 2002 New rules on controlled foreign corporations and withholding tax November 2002 Non-resident legal entities need to register October 2002 Mini tax reform comes into effect September 2002 Repatriating profits from Spanish holding companies July 2002 Financial transactions tax extended to 2004 April 2001 Expatriate planning March 2001 Capital investments in Brazil – exchange rules February 2001 Brazil February 1999 Brazil Introduces fiscal austerity reform package December 1998 New Tax Developments

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