Incentives available for Italian taxpayers entering cooperative compliance Italian taxpayers could receive significant benefits if they enter into the tax authority’s cooperative compliance relationship. These could include removing the need for preventive rulings to enable them to deal... By Joe Dalton August 01 2013
Danish exit tax disallowed but ECJ says states can tax alternative events to realisation The European Court of Justice (ECJ) has followed its decisions in previous exit tax cases such as National Grid Indus by declaring Denmark’s rules against EU law, but has added... By Joe Dalton August 01 2013
Bombay High Court says AAR cannot refuse to give ruling based on illegality suspicion The Bombay High Court has said that India’s authority for advance rulings (AAR) may not refuse to deliver a decision for taxpayers based on a suspicion that they have misrepresented... By Joe Dalton August 01 2013
Why India’s tax authority needs to centralise its litigation strategy Companies in India are struggling with the tax authorities’ disjointed approach to litigation, often needing to dispute issues the courts have settled in previous cases. By Joe Dalton July 25 2013
ICAEW and Institute of Directors criticise ECJ’s impact on tax policy Taxpayers, advisers and academics have expressed concern over the impact of European Court of Justice (ECJ) rulings on member states’ tax policy in a UK government report about EU membership. By Joe Dalton July 25 2013
European court’s PPG Holdings decision opens door for VAT refunds Companies that pay the management costs associated with defined benefit (DB) pension schemes should be able to recover VAT after the European Court of Justice (ECJ) ruled in favour of... By Joe Dalton July 25 2013
Indian taxpayers praise weekly audience with Shome but receptiveness of policymakers is... Indian taxpayers are welcoming a new weekly government forum for discussing tax concerns with industry, but say transparency on both sides is necessary to make the meetings effective. By Joe Dalton July 25 2013
India’s tax authority shake-up suggests it is reversing aggressive stance to attract FDI India’s Ministry of Finance has put a new competent authority in place and announced that the government is keen to provide a suitable mechanism for resolving tax disputes with foreign... By Joe Dalton July 18 2013
Microsoft wins software distribution case but Indian authorities will not lie down The Delhi Income Tax Appellate Tribunal (ITAT) has found that revenue earned by one of Microsoft’s US branches on the sale of products to Indian distributors constitutes royalty, but that... By Joe Dalton July 18 2013
Canada’s Lehigh Cement ruling broadens scope of foreign affiliate anti-avoidance rule Legitimate foreign tax planning could be at risk after the tax community’s perceived narrow role of Canada’s foreign affiliate anti-avoidance rule was rejected by the Tax Court of Canada in... By Joe Dalton July 18 2013
