UN model double taxation convention update to conclude this week The UN Committee of Experts on International Cooperation in Tax Matters is in progress this week in Geneva, Switzerland. By Sophie Ashley October 26 2011
US Customs’ reconsideration of post-import adjustments may prove impossible US Customs and Border Protection (CBP) is inviting public comment on its decision to reconsider its approach to post-import value adjustments. By Sophie Ashley October 12 2011
Indian authorities have no right to question commercial wisdom of taxpayer The Indian transfer pricing authorities have no right to question the commercial wisdom of the taxpayer in incurring expenditure for business conduct, the Mumbai Income Tax Appellate Tribunal has ruled. By Sophie Ashley October 06 2011
How Obama will use transfer pricing to cut US deficit President Obama’s tax reform proposals for the US include transfer pricing provisions which promise to reduce the nation’s deficit by $24 billion over 10 years. By Sophie Ashley September 27 2011
New Zealand Revenue confuses with approach to related-party transaction A court case on debt finance is creating waves because it seems the Inland Revenue Department (IRD) is contradicting its own guidelines. By Sophie Ashley September 22 2011
How to achieve better efficiency with tax planning in India The upcoming Direct Taxes Code (DTC) in India was a common theme at International Tax Review’s India Tax Forum in Delhi last week, with implications on all areas of corporate... By Sophie Ashley September 13 2011
UN adds one more dimension to transfer pricing guidance As the UN’s star in global transfer pricing rises, officials, taxpayers and practitioners are discussing the role it plays in shaping policy and how that affects the OECD. Sophie Ashley explores... By Sophie Ashley September 01 2011
China disregards documentation rules Chinese tax authorities are giving financial institutions a deadline of only one to two weeks, rather than 20 days, to submit transfer pricing documentation for the 2008 and 2009 financial... By Sophie Ashley June 13 2011
