Tax information exchange, corporate restructurings and tax havens have been just three issues that have dominated tax coverage in 2009. But as the world enters a new year, deal numbers have begun to rise, companies are making acquisitions and governments are targeting those making money. Jack Grocott and David Stevenson ask some of the world's leading tax personalities what 2009 meant to them and what the future holds for tax in 2010.
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As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
After years of deafening silence, the UK tax authority is taking overdue action against corporates that fail to prevent the facilitation of tax evasion
The US president has raised India’s tariff rate to 50% because of its importation of Russian oil; in other news, firms made key international tax partner hires
Tax auditors themselves had not been aware of the new TP ‘transaction matrix’ requirements, ITR hears as five German partners share their client experiences
Specified taxpayers will have to apply a 19% VAT rate on services offered by third parties through their platforms; in other news, Donald Trump imposed 30% South African tariffs