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  • Tax professionals try to be positive about OECD and business restructuring

    In September, the OECD issued a consultation paper on the transfer pricing aspects of business restructuring. Ahead of the deadline for submissions, Joanna Faith finds out how tax professionals have reacted to the draft

  • Germany has own ideas on business restructuring

    The Foreign Tax Act governs business restructuring in Germany. Stefan Greil of PricewaterhouseCoopers compares the legislation with the OECD discussion draft

  • Ruling changes French tax consolidation regime

    Nicolas Jacquot and Emmanuel Raingeard from Landwell & Associés explain what the ECJ's ruling in the Société Papillon case will mean for taxpayers

  • Timms takes the calm approach to UK taxation

    Stephen Timms is the UK's tax minister. His responsibility, as financial secretary to the Treasury, for the strategic oversight of taxation is at a time when the global economy has gone wrong and corporations are looking for the greener grass of lower tax jurisdictions increases. He should not be care-free and relaxed. Does he know something we do not? Or does he have complete control over the situation? Jack Grocott finds out.

  • Portugal thinks again on financial instruments

    A change to the taxation of swaps in the 2008 Budget damaged the Portuguese market. Pedro Cardigos and Sofia de Sousa Caetano of CARDIGOS report on the successful attempts to restore the previous situation

  • Officials turn to VAT in economic downturn

    Due to the economic crisis, governments across the EU are looking at measures to protect falling tax revenues. David Stevenson looks at how EU member states are using VAT as a way of combating budgetary shortfalls and promoting economic stimulus

  • Obama sets out to transform tax system

    Companies are urging new US President Obama to change the tax system to revive business. US taxpayers and advisers tell Catherine Snowdon what they want administration to do and what they think it can do

  • First steps towards a UK foreign dividends package

    Brenda Coleman and Anne Powell from Allen & Overy in London discuss how the new UK foreign profits rules will affect taxpayers

  • Interest cap proposals prove contentious

    Draft legislation for a dividend exemption in the UK has been accompanied by complex suggestions on capping interest, explains Peter Cussons of PricewaterhouseCoopers

  • Commission seeks to improve savings tax directive

    The European Commission wants to amend the EU savings tax directive to prevent taxpayers escaping from their obligations. David Stevenson finds out why the changes are necessary and if they will go far enough

  • The aftermath of EU litigation in UK domestic law

    Liesl Fichardt and Kate Ison from Berwin Leighton Paisner discuss how remedies from recent ECJ rulings will affect taxpayers

  • Wood Group tax chief would scrap business tax

    Chris Chatfield of Wood Group tells Georgiana Head of his radical plans for the UK tax system if he was chancellor of the exchequer

News Analysis


Tax Relief

  • Tax relief

    A monthly commentary on the notable facts, figures and goings-on in the tax world, so called to give you a gentle exit from International Tax Review each month

International Correspondents

International Correspondents