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  • International tax rules will change if panel gets its way on US reform

    A reduction in the number of corporate tax rates, a territorial tax system and changes to the way interest is treated have been recommended to the Treasury by the advisory panel on US tax reform. The prospect of anything happening is in the balance

  • Court referral puts Emag issues in spotlight

    The Emag VAT case gives the European Court of Justice the opportunity to offer fresh thinking on the concept of "static" and "moving" supplies as a tool for analyzing chain transactions, point out Henry Cairns-Terry and Simon Kirk of Ernst & Young

  • India uses tax to promote investment in economic zones

    The major attraction for the development of special economic zones and units within a zone in India is the direct and indirect tax relief available, reveal Jairaj Purandare, Prashant Deshpande and Kanwal Gupta of PricewaterhouseCoopers

  • Smaller companies benefit from first Dutch royalty APA

    The Dutch APA team has granted the first royalty advance pricing agreement. Dave Rutges, Eduard Sporken and Jaap Reyneveld of KPMG Meijburg & Co describe how this development helps smaller financial services companies

  • How Canadian ULCs can help efficient cross-border investment

    Non-residents are increasingly using unlimited liability companies to structure Canadian investments tax efficiently. McMillan Binch Mendelsohn and Honigman Miller Schwartz and Cohn explain the advantages offered by the use of such entities

  • German authorities take favourable views on investment law questions

    The Federal Ministry of Finance brings more legal certainty for investors, argue Florian Schultz and Martina Kästle of Linklaters Oppenhoff & Rädler

  • How Puerto Rico is a tax haven for the US

    Fernando Goyco-Covas of Adsuar Muñiz Goyco & Besosa reveals the island's tax benefits, particularly for those serving the US market, as well as exit strategies

  • Barcelona attracts transfer pricing's leaders

    Delegates from around the world debated the latest issues in transfer pricing, including intangibles and allocation of profits, at International Tax Review's fifth annual Global Transfer Pricing Forum in Barcelona at the end of September

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