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  • How flat is flat

    Americas correspondent Catherine Snowdon investigates the relevance and effectiveness of flat taxes


  • How flat is flat

    Americas correspondent Catherine Snowdon investigates the relevance and effectiveness of flat taxes

  • Ringing a change

    John Connors' move to Vodafone earlier this year was not without a little controversy. He came from the UK tax authorities. Ralph Cunningham spoke to him about his first six months as a tax executive and some of the company's priorities

  • Estonia could face tax battle with European Commission

    Priit Lätt and Rainer Eidemiller of Glimstedt Straus & Partners in Talinn see potential for conflict with the European Commission in the new Estonian corporate tax system

  • Nasty surprises feature in UK Pre-Budget Report

    Bernard Sweet, director of corporate tax at Chiltern, points to a severe implications in the new chancellor's first Pre Budget Report

  • Australia reforms financial assets taxation

    Daren Yeoh, of Moore Stephens, warns taxpayers on the implications of the new law which codifies policy on taxation of financial assets and liabilities

  • France strikes back in fraud wars

    French anti-VAT fraud reform, as commented on in a recent draft instruction from the tax authorities, relies on a rather broad interpretation of some significant ECJ cases and in practice effectively reverses the burden of proof from the administration to the taxpayer. Alain Charlet of Landwell in Paris looks at what this disparity means

  • Tax treaty creates investment gateway between East and West

    In December 2003 the Belgium-Hong Kong tax treaty was signed. This was Hong Kong's first DTA. It has created a gateway for investments between East and West. PricewaterhouseCoopers' Kurt de Haen, Phillippe de Clippele, Jeremy CM Ngai and Kenneth Wong explain its significance

  • Tax planning bill sets tougher evasion targets

    A new bill to limit tax planning in Portugal seeks to catch a wider group than first intended. Rogério Fernandes Ferreira of PLMJ explains how it will operate

  • Market applauds Americas Awards winners

    Deloitte and Skadden Arps Slate Meagher & Flom were the big winners at International Tax Review's second annual Americas Tax Awards. Deloitte was named the Latin America Tax Firm of the Year, while Skadden Arps took the trophy for the best tax firm in North America

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International Correspondents

International Correspondents