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  • Indian budget discards important tax incentive

    Vispi Patel of RSM reports on this year's Indian Budget, which took away a key tax exemption for infrastructure investors and introduced modifications to fringe benefits and services taxes, while leaving income tax rates unchanged


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  • Indian budget discards important tax incentive

    Vispi Patel of RSM reports on this year's Indian Budget, which took away a key tax exemption for infrastructure investors and introduced modifications to fringe benefits and services taxes, while leaving income tax rates unchanged

  • What legislative changes mean for taxpayers

    Changes to the French tax system in 2005 have significant implications for taxpayers concerning thin capitalization, VAT, shares acquisition and disputes, according to Ambroise Bricet, Sophie Chevance & Mathieu Gautier of Taj

  • Careful tax planning can mean purchase benefits

    How an overseas taxpayer structures an acquisition in Brazil can lead to worthwhile tax savings. One planning strategy includes the use of the PMISI mechanism, according to Roberto Haddad of Branco Consultores

  • Evidence of economic substance is key to transfer pricing case

    A recent case has made clear the risks for taxpayers in the Netherlands if they lack documentary evidence of the economic substance of intercompany transactions, warn Eduard Sporken and Hayden Aalvik of KPMG Meijburg & Co


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