Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive

Features

  • The impact of EU developments on member states' tax systems

    European law and member states’ corporate tax systems are at odds. Mark Persoff of Clifford Chance looks at recent events

  • The effect of globalization on India's tax laws

    India's tax authorities need to keep up with international tax trends to protect their income. The introduction of anti-avoidance measures to counteract the harmful tax practices of pro-taxpayer nations would contribute to increasing India's share in world tax collections, according to Sunil Gidwani and Rajat Panikkar of PricewaterhouseCoopers

  • Spain offers tax-friendly Tier One products

    Spain has introduced a new tax and regulatory regime to deal with foreign capital movement. Carlos Albiñana of Allen & Overy believes the law could be strengthened

  • Three Rivers boosts Inland Revenue powers to investigate

    Mark Kingstone and Katie Price of Linklaters explain the precautions taxpayers need to take over privilege after the Three Rivers judgment

  • How Italy's new thin-capitalization rules work

    Giuliana Polacco of Baker & McKenzie explains when the new rules will apply and how to escape them

  • New tax set-up boosts quoted property investment

    The 2003 Finance Act created a favourable tax status for publicly quoted property investment companies in France. Philippe Royou of Simmons & Simmons believes the advantages of corporate tax exemption and a stock exchange listing may encourage other European countries to follow France's example

  • Corporations to win from government tax plans

    The government has proposed generational changes to Australia's tax regime for both Australian resident and foreign multinationals. Alf Capito of Ernst & Young points out some of the benefits of the proposals

  • Lankhorst-Hohorst prompts Danish tax changes

    The tax treatment of interest payments between related corporate parties and thin capitalization is set to change. Nikolaj Bjørnholm and Steen Halmind of Bech-Bruun Dragsted explain what’s in the proposed legislation

  • Whose transfer price is it anyway?

    Citigroup's global transfer pricing director, Richard M Goldberg asks where the arm's-length buck stops


News Analysis



Comment


International Correspondents


International Correspondents