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  • The BT demerger – lessons for UK structures

    At the end of 2001, British Telecommunications demerged its wireless business. The transaction provides a good example of how UK demergers can be effected without material tax costs for a company and its UK shareholders. By Mark Kingstone, Tom Scott and Lynne Walkington of Linklaters, London


Features

  • The BT demerger – lessons for UK structures

    At the end of 2001, British Telecommunications demerged its wireless business. The transaction provides a good example of how UK demergers can be effected without material tax costs for a company and its UK shareholders. By Mark Kingstone, Tom Scott and Lynne Walkington of Linklaters, London

  • Belgium explains its participation exemption

    Though the Belgian participation exemption was radically changed five years ago, only now has tax guidance been issued. Jan Muyldermans, Kurt De Haen and Wim Eynatten of PricewaterhouseCoopers, Brussels, set out the details in the first instalment of this two-part article

  • Sharing the cost of expatriates in Germany

    Expatriates represent a considerable expense for international businesses. The matter of exactly who should pay the tax bill is often overlooked, but Germany’s new transfer pricing guidelines provide careful advice on the matter. By Dr Alexander Vögele, Dr Arwed Crüger, and Volker Schmitt, KPMG, Frankfurt

  • New CGT rules for German derivatives market

    Private individuals holding a variety of financial products are subject to new capital gains rules following a recent letter from Germany’s Ministry of Finance. By Dr Marcus Mick, Flick Gocke Schaumburg, Frankfurt

  • India's 2002 budget sets its sights on dividends

    Following the recent announcement of the Indian budget, taxation of dividends has shifted from a fixed-rate system to an entity-based system. Time to take stock of the latest developments to determine the best route of investment into India. By Jairaj Purandare and Avinash Narvekar, Andersen, Mumbai

  • Getting the most from IT strategies

    Investments in information technology can make all the difference to a company’s returns. Integrating tax strategies into these investments can supercharge their returns and lead to further competative advantages. By Jacqueline Doonan, Keith Reams and Cristina Magalhães, of Deloitte & Touche, San Francisco

  • How the Isle of Man is fostering e-commerce

    The Isle of Man has vocalized its desire to become an e-commerce centre. But what has the government achieved so far? Tim Craine, director of e-commerce for the Isle of Man, reports

  • CFC loopholes can still benefit Italian taxpayers

    Despite new CFC legislation in Italy, a lack of EU harmonization means that taxpayers may still use a variety of taxing jurisdictions to get the best rate for their income. By Marco Giuliani, of Professionisti Associati Deloitte & Touche, Milan

  • Why ignoring RETT can be a grave mistake

    Acquirers of German property-owning companies are obliged to notify the authorities of any transactions that may trigger German real estate transfer tax. The consequences for investors and their advisers who fail to do so may be serious. By Hans-Jörg Fischer, Deloitte & Touche, Frankfurt and Martin Paul Wassmer, University of Freiburg

  • India rules on scope of air transport article

    Article 8 of the India – UK tax treaty governs the taxation of profits derived from the operations of aircraft. A recent ruling of the Appellate Tribunal gives a detailed interpretation of key tax treaty provisions. By K R Girish, RSM & Co, Bangalore

  • Profile: Julia Wilson of Cable & Wireless


News Analysis



International Correspondents


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 Tax Review Profile

Panama Papers: German authorities carry out first raids in connection with tax leaks https://t.co/LgalVGGw0x via @dwnews

Oct 12 2017 03:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ScoopOnTaxes: @Skynet This will not end well for humanity. https://t.co/jsxVwDoDc5

Oct 11 2017 12:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Goverments will one day soon look at how to tax robots https://t.co/3ghYzRmw8x

Oct 11 2017 09:34 ·  reply ·  retweet ·  favourite
International Correspondents