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  • The Brockman brief: Interest: Double taxation equality is fading

    In the first of his regular monthly updates, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, looks at why countries are enacting unilateral legislation to limit interest deductibility, the shift in focus from eliminating double taxation to eliminating non-taxation, and why, as a result, double taxation via interest limitations is here to stay.

  • The digital economy: Indirect tax and e-services

    Abi Briggs and Jon Tilson of Deloitte analyse recent developments regarding indirect taxation of the digital economy, taking into account OECD discussions and unilateral actions being proposed.

  • Negative harmonisation: The EC, goodwill and state aid

    In the last quarter of 2007, the European Commission notified Spain of its decision to open a formal investigation procedure under article 88(2) of the EC Treaty concerning the tax regime for the amortisation of financial goodwill. Jose Maria Garcia-Valdecasas Alloza, partner of Balaguer – Morera & Asociados and associate lecturer at the University of Barcelona, explores the EC’s “negative tax harmonisation”

  • Keeping track of a shifting transfer pricing landscape

    Maik Thomas Heggmair of WTS discusses recent transfer pricing changes in Germany, including the adoption of the authorised OECD approach (AOA) into German legislation and incoming reporting changes and provides practical views on recent audit experiences.

  • Navigating NZ treatment of cross-border service supplies

    Taxpayers should beware of the knotty problems that can result from the supply of services by a non-resident to a New Zealand resident, explains Tim Stewart of Russell McVeagh.

  • Special features - March 2015

    Read this month's special features for North America and Ireland

  • Reform of the US tax system: Searching for the magic key

    Donald Moorehead, partner at Squire Patton Boggs in Washington, DC, assesses the prospects for action towards US tax reform in 2015, explaining that it's no surprise many are looking back at 1986 - the last time reform was achieved - for keys to unlock the process, but significant challenges remain.


News Analysis


Editorial


Tax Relief


International Correspondents


International Tax Review Profile

RT @Rakesh_Nangia: Sharing my views on MAT "Indian Budget to focus on Make in India and FDI incentives" http://t.co/SvmYWQWzPy @IntlTaxRevi…

Feb 28 2015 03:01 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @richardrekhy: #Budget2015 positive steps deferring of GAAR , corporate tax to be reduced to 25%,individual exemption limits raised, abo…

Feb 28 2015 11:51 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @richardrekhy: #Budget2015 is pragmatic,growth oriented,dealt with no. of issues on ease of doing business. This should create investor …

Feb 28 2015 11:51 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @narendramodi: Budget is investment friendly & removes all doubts on tax issues. It assures investors that we have a stable, predictable…

Feb 28 2015 11:50 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @DhruvaAdvisors: Dinesh Kanabar, CEO of Dhruva Advisors on a pannel discussion on CNBC TV 18 - http://t.co/eJmabLE2xn

Feb 28 2015 11:21 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?