Copying and distributing are prohibited without permission of the publisher

Latest Issue

Magazine archive
  • The road ahead for tax in 2006

    Ralph Cunningham asks five leading tax figures about what they expect to be the international tax trends and priorities in 2006


  • The road ahead for tax in 2006

    Ralph Cunningham asks five leading tax figures about what they expect to be the international tax trends and priorities in 2006

  • How you should structure investment in China and SE Asia

    China and South-East Asia offers investors a wide range of potential business locations. In the first of two articles, Steven Herring of RSM International examines the tax issues when investing in China, Hong Kong, Indonesia and the Philippines

  • Chancellor limits use of losses to refill coffers

    The use of allowable losses and disclosure, but little on tax reform, featured in the UK government's pre-Budget statement. Gary Richards of Berwin Leighton Paisner warns that the system's complexity might mean that taxpayers will choose to leave the country

  • Lawmakers to reconsider thin capitalization rules

    The Mexican Congress passed thin-capitalization rules in 2005 to stop taxpayers using excessive debt to avoid tax. Roberto del Toro, David Cuellar and Francisco José Zamora of PricewaterhouseCoopers explain how the rules were relaxed in 2006

  • Budget reconciliation is next for Congress' tax law writers

    The technical corrections legislation passed at the end of 2005 in the US will have an impact on international tax. Marjorie Rollinson and Michael Mundaca of Ernst & Young explain how this and budget reconciliation, yet to be agreed, will affect taxpayers in 2006

  • The benefits of keeping time options open in Marks & Spencer claims

    Taxpayers should be aware that time may still be on their side if they wish to make similar claims to Marks & Spencer. An analysis of other tax cases from the UK courts shows what is possible, explains Simon Whitehead of Dorsey & Whitney

  • Member states start to get to grips with Marks & Spencer

    The ECJ judgment in Marks & Spencer will have an impact on the decisions to be taken by multinational groups with subsidiaries in different EU countries. Lovells' international tax team analyzes how various member states might deal with the verdict

  • How you can profit from tax effective procurement

    TEP is the alignment of tax and procurement strategy. The benefits stem from the optimization of indirect and direct tax and the minimization of the risk of not complying with tax legislation, explain Philip Davies and Nick Mühlemann of Ernst & Young

  • Treasury reveals unclear rules of engagement for UK Reits

    The UK government has published draft legislation to set up onshore, tax efficient, publicly listed real estate investment vehicles. It needs to settle on some key issues before the structure becomes appealing, believes Ben Eaton of Allen & Overy

  • Tax advisers feel heat of criminal indictments and the Supreme Court

    The criminal prosecution of tax advisers, the Pasquantino case and a toughened Circular 230 have combined to force US tax advisers to change how they deliver tax advice. Robert MacDonald and Vanessa Tollis of Gide Loyrette Nouel analyze the hazards

News Analysis


International Correspondents

International Correspondents