Why Canada’s second ruling on beneficial ownership bodes well for taxpayers Multinationals applying Canadian tax treaties to reduce withholding tax on royalty payments before paying funds to entities in non-treaty countries were boosted by a favourable Canadian Tax Court ruling last... By Joe Dalton March 01 2012
France will reduce corporate tax rate if green book is adopted French companies could benefit from a lower corporate tax rate and a reduced administrative burden if the green paper on business tax convergence between France and Germany comes to fruition. By Joe Dalton February 28 2012
ANALYSIS: How political pressure is preventing a US VAT With the US needing to cut its deficit, it is inevitable that talk in some corners is turning to VAT once again, but the fierce political backlash unleashed whenever a... By Joe Dalton February 24 2012
Why African nations are turning to VAT to limit tax abuse More than 70% of African countries have now adopted a VAT, and it increasingly seems to be the tax of choice for states across the continent looking to generate extra... By Joe Dalton February 24 2012
Why the EU remains defiant as global opposition to ETS intensifies The EU is remaining defiant in the face of increasing international opposition to the extension of its Emissions Trading Scheme (ETS) to cover the aviation industry, which took effect on... By Joe Dalton February 23 2012
UK must cut compliance burden and complexity of tax regime, says CBI The Confederation of British Industry (CBI) signalled a general approval of Chancellor George Osborne’s tax policy yesterday, but warned he must get the details right to make the UK the... By Joe Dalton February 22 2012
Why country by country reporting is not compatible with transfer pricing realities An estimated $110 billion disappeared because of transfer mispricing on the import of crude oil in the EU and US between 2000 and 2010, a recent report from Publish What... By Joe Dalton February 20 2012
Draft RDR guidance on VAT liability could lead to additional charges HMRC’s revision of draft Retail Distribution Review (RDR) guidance on VAT liability has been well received by most financial advisers, but could lead to additional charges. By Joe Dalton February 17 2012
Why country by country reporting is not compatible with transfer pricing realities An estimated $110 billion disappeared because of transfer mispricing on the import of crude oil in the EU and US between 2000 and 2010, a recent report from Publish What... By Joe Dalton February 17 2012
Singapore taxpayers to claim unabsorbed tax losses after ITBR ruling Taxpayers in Singapore are praising a recent Income Tax Board of Review (ITBR) decision for delivering certainty on the issue of when a shareholding test waiver may be granted following... By Joe Dalton February 16 2012
