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The latest developments in China’s VAT regime; how to survive a French tax dispute; and what the future holds for the US manufacturing sector under proposed tax reform were just three articles that appeared on ITR Premium last week.



Two new FATCA reporting models unveiledThe US Treasury has published details of its intergovernmental agreement on the implementation of FATCA. Taxpayers can now benefit from greater compliance flexibility.



Olympics sponsors waiving tax exemption highlights transparency focusAs the focus on the tax arrangements of large corporations continues to grow, the waiving of corporate tax breaks by sponsors of the London 2012 Olympic Games is a sign that companies are beginning to treat tax transparency more and more seriously.


How manufacturing will be affected by US tax reformIn the latest of a series of hearings looking at comprehensive reform of the US tax code, the Ways and Means Committee last week assessed the issue of reform and its impact on the manufacturing sector, with manufacturers disagreeing over which tax breaks they would be willing to give up to accommodate a lower corporate tax rate.


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China’s State Council confirms expansion of VAT pilotSeven months after Shanghai became China’s first city to roll out the country’s VAT pilot regime, the State Council has announced the program’s expansion to include 10 more cities and provinces.


ECJ leaves UK High Court to settle Littlewoods VAT caseRobert Waterson of Dorsey & Whitney asks if we are any clearer on how to claim interest on overpaid VAT following the ECJ Littlewoods judgment.



How to survive a French tax disputeFrance’s recently elected Socialist government has already announced new tax policies aimed at large companies, with changes to anti-abuse and controlled foreign company rules likely to lead to more tax authority challenges next year.


FII group Litigation opinion opens door for ECJ ruling reversalAn Advocate General of the European Court of Justice (ECJ) has released an opinion that gives the court the option of reversing its original decision in the Franked Investment Income Group Litigation Order (FII) case.


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More from across our site

ITR’s latest quarterly PDF is going live today, leading on the EU’s BEFIT initiative and wider tax reforms in the bloc.
COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.
Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.
The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.
Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.
Sandy Markwick, head of the Tax Director Network (TDN) at Winmark, looks at the challenges of global mobility for tax management.
Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.
In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.