What Republicans want in new US tax system US corporations are fully behind the principles in a discussion draft from members of the House Ways and Means Committee on moving to a territorial tax system, if early reaction... By Ralph Cunningham November 01 2011
The double taxation risks in cross-border restructuring The OECD project on the transfer pricing aspects of business restructuring has clarified a lot of the issues around the topic since it began in 2005, but uncertainties still remain,... By Ralph Cunningham September 18 2011
The tax challenges for the OECD Two new OECD tax initiatives could be up and running soon if remarks by Jeffrey Owens, the outgoing director of the organisation’s Centre for Tax Policy and Administration, are followed... By Ralph Cunningham September 15 2011
IFA panel does not risk money on common tax base The chances of the successful implementation of a common consolidated corporate tax base in the EU in the near future are mixed, if the opinion of a panel at the... By Ralph Cunningham September 12 2011
International dialogue is key, Owens tells IFA Jeffrey Owens has said a small group of developed countries should not decide how governments should redesign their tax systems in response to the global financial turmoil. By Ralph Cunningham September 11 2011
European Court is clear on VAT refunds EU member states are not allowed to withhold input VAT repayments even where the taxable person has not paid the full amount in a transaction, the European Court of Justice... By Ralph Cunningham July 27 2011
How EU leaders put pressure on Irish tax policy A statement from European leaders, after an emergency meeting last night in Brussels, included a comment about the possible future direction of Irish tax policy. By Ralph Cunningham July 21 2011
UK Supreme Court points way for life assurance industry on tax computations Life assurance companies in the UK will have to use the amounts they enter in their Form 40 regulatory filings to calculate corporation tax bills, rather than the actual value... By Ralph Cunningham July 20 2011
BAA loses out in VAT claim after acquisition In a triumph for the tax authorities, the Upper Tribunal in London has ruled that the VAT incurred when paying advisers’ fees during an acquisition in 2006 is not recoverable. By Ralph Cunningham June 23 2011
World Tax 2012 is now available The research period is for World Tax 2012 is now closed. Check with the website next year for the opening of the process for the next edition. By Ralph Cunningham June 02 2011
