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  • White House looks for enforcement boost

    President Bush sent his budget request for fiscal year 2006 to the US Congress on February 7 2005. Simon Briault gets the reaction of corporate taxpayers and their advisers to the increase of $500 million for IRS enforcement activity


Features

  • White House looks for enforcement boost

    President Bush sent his budget request for fiscal year 2006 to the US Congress on February 7 2005. Simon Briault gets the reaction of corporate taxpayers and their advisers to the increase of $500 million for IRS enforcement activity

  • Judges highlight legal advice privilege

    Legal privilege protection, the general anti-avoidance provision and permanent establishment under tax treaties featured in some of the more interesting tax litigation in Australia over the past 12 months, reveals Kevin Pose of Allens Arthur Robinson

  • Participation exemption changes catch up with Europe

    Legislation harmonizing its participation exemption rules with those in most European countries makes France an attractive jurisdiction for the establishment of a holding company, believe Isabelle Chauvet and Anne-Sophie Kerfant, of Shearman & Sterling

  • Europe debates real estate investment trusts

    Cristina Arumi and Jonathan Ivinson of Hogan & Hartson analyze the US REIT regime in the context of proposals for similar vehicles in the UK and Germany

  • The need to restructure Dutch conduit entities

    Many taxpayers need to change their Dutch conduit entities before December 31 2005 to comply with new Dutch corporate tax legislation, warns Jos Peters of the Rima Marlyn Tax Consultancy.

  • Authorities press for offshore disclosure

    The Inland Revenue believes that the scope of tax legislation relating to offshore trusts is extraterritorial. Aileen Barry of DLA Piper Rudnick Gray Cary examines the basis of the claim and the action that should be taken

  • Directive transforms collateral rules

    The implementation of the EU Collateral Directive in Belgium has exposed its inefficiencies, point out Koen Vanderheyden and Julie Gabriel, of Lawfort

  • Tax structuring is key to private equity success

    Putting together tax-effective private equity transactions in Europe can be complex. Some methods have been shown to work, explains Lars Jonsson of Linklaters

  • Special focus: Switzerland

    Bruno Schefer, of Züblin Immobilien, speaks to Ralph Cunningham about how the commercial property investment company uses outsourcing to deal with its tax affairs In separate articles, PricewaterhouseCoopers and KPMG analyze significant recent changes concerning VAT, transfer pricing, restructuring and M&A and highlight what taxpayers can expect in the future

  • The trial of the century (no, not that one) comes at last

    Marks & Spencer's former deputy head of tax, Philip Martin, explains the ramifications if the European Court of Justice sides with the retailer over group relief


News Analysis



Comment


International Correspondents


International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Correspondents