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  • Chief judge champions US tax court’s approach

    Lawyers used to practising in US district courts may be surprised to see that things are done differently in the national tax court. In an interview at the court in Washington DC, Chief Judge John Colvin explains to Erin Kelechava that the tax court places a greater emphasis on pre-trial procedures in the hope of achieving a more efficient resolution of the case on the merits.

  • Joint audits show promise of better compliance

    The complexity of multinationals’ tax affairs has meant that there is a premium on tax information. This has led to initiatives aimed at increasing cooperation and coordinated action between and among tax administrations. As the tax audit landscape changes, with the beginning of joint auditing, Matthew Gilleard investigates whether two heads really are better than one.

  • Africa’s transfer pricing commitment

    A number of meetings have been held in recent months to discuss the future of transfer pricing in Africa. African governments, along with developed countries around the world, are proving their commitment to build up the transfer pricing systems in sub-Saharan Africa but a number of challenges stand in the way. Sophie Ashley builds a picture of transfer pricing today; how far has it come and how far does it need to go?

  • Asia directors unveil long list of concerns

    After last month’s Asia Tax Executives’ Forum in Singapore, International Tax Review investigates the real issues Asian tax directors face on a daily basis as they experience greater scrutiny from authorities while at the same time finding their work being placed higher on their board’s agenda.

  • European Tax Awards

    International Tax Review broke new ground last month with the presentation of awards for the leading in-house tax teams in Europe for direct and indirect tax.

  • US companies seek UK migration benefits

    In recent years there has been a great deal of interest in corporate migrations out of the UK. But a non-UK group becoming UK headquartered is an area that has received somewhat less attention. Simon Letherman, Ansgar Simon, Don Lonczak and Iain Scoon of Shearman & Sterling in London and New York explore why US groups are attracted by inverting into Europe, and particularly the UK.

  • New Zealand levels rules on collective investment

    Greg Haddon of Deloitte New Zealand runs through the latest tax rule changes for non-residents investing into portfolio investment entities.

  • The risky business of Canadian tax audits

    Over the past decade or so, Canada has been struggling with the problem of how to effectively deploy their audit verification personnel in the face of increasing complexity in both the applicable domestic tax laws and the transactions and structures used by taxpayers. John Yuan and Chia-yi Chua of McCarthy Tétrault in Toronto explain how the Canada Revenue Agency have begun to employ some form of risk analysis to assist with their internal decision making on what type of taxpayers or issues to pursue.

  • Russia explains preparatory and auxiliary test

    Boris Bruk and Evgeny Timofeev of Salans in Russia analyse the Bloomberg case and discover that the ruling will inspire further discussions about the framework of preparatory and auxiliary activities within the scope of the permanent establishment concept

  • Austria’s new approach to banking secrecy

    Alexander Hofmann of Hofmann Law runs through Austria’s latest attempts to improve its banking secrecy and discovers that the country needs to make more concessions to global standards if it wants to shrug off its tax haven image.

News Analysis


Tax Relief

International Correspondents

International Correspondents