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  • World's leading tax advisers (Part 4 - Europe): Europe tiptoes through the storm

    Tax professionals across Europe are being pushed out of their comfort zone. Georgina Stanley finds out why they are avoiding risk and how they are trying to adapt the new landscape

  • Garrigues

  • Homburger

  • Jones Day

  • KPMG

  • Lovells

  • P+P Pöllath + Partners

  • PricewaterhouseCoopers

  • Tax Expert International AG

  • Tax Partner

  • US targets foreign-based companies

    European and other non-US based multinationals investing in the US face the prospect of substantial increases in the corporate income tax liabilities of their US operations, if a series of legislative proposals are passed. By Peter H Blessing, Shearman & Sterling, Munich

  • Debt-to-equity ratios under the new Dutch hybrid financing rules

    Daan de Bruin and André Toet, of Deloitte & Touche’s International Tax Group in the Netherlands, determine the relevance of debt-to-equity ratios in light of new Dutch hybrid financing rules

  • Delhi High Court blocks Mauritius tax relief

    Considerable tax and interest liabilities may be coming for Mauritian foreign institutional investors on income earned in India, following a ruling of the Delhi High Court. K R Girish, of RSM & Co, Bangalore, explains.

  • How companies approach transfer pricing in the Asia-Pacific

    Ernst & Young's transfer pricing survey last year covered 638 parent companies and 176 subsidiaries in 22 countries, including Australia, Japan, Korea and New Zealand. The firm's David Lewis in Melbourne and Lisa Lim in Singapore uncover the trends emerging in the region

  • UK downgrades Ireland's tax status

    The UK government has dropped Ireland from the list of countries enjoying exemption from the CFC rules. Jason Short and Alistair Craig of Ernst & Young’s International Tax Service Group in London work out why and what it will mean

  • New Swiss rules for derivatives

    Switzerland has changed how it taxes derivative financial instruments. As a result, existing rules are further refined and new developments in the financial markets are accounted for. By Andreas Risi, PricewaterhouseCoopers, Zürich

  • Getting the most out of Canada's protocol regime

    Canada's protocol regime aims to encourage a cooperative relationship between the CCRA and taxpayers and can yield significant benefits. By Hendrik Swaneveld, Martin Przysuski and Venkat Nagarajan, BDO Dunwoody, in Toronto

  • Tax planning in the Argentine crisis

    Argentina is suffering a severe economic downturn. Companies operating in the country should take the opportunity to align supply chains and their tax strategy. By Manuel Solano, New York, and Daniel Rybnik, Buenos Aires, of Ernst & Young

  • The arm's-length principle - when the burden of proof shifts

    The tax authorities have lost a transfer pricing case in the Dutch Supreme Court. Following the new codification of the arm’s-length principle, however, taxpayers may not always be so lucky – insufficient transfer documentation can reverse the burden of proof. By Dave Rutges, Eduard Sporken and Barry Larking, KPMG Meijburg & Co, Amstelveen, the Netherlands

  • Inside Washington

    Republican Bill Thomas introduces the corporate accountability bill, new regulations from the IRS and a US-UK protocol amends the proposed income tax treaty. By David Benson, Peg O’Connor and Lilo Hester, Ernst & Young, Washington DC

News Analysis

International Correspondents

International Correspondents