This content is from: Mexico Mexico - Migrations from and to Mexico raise tax issues Companies have key Mexican tax issues to consider in inbound and outbound migrations involving the country, explain Carlos Montemayor, Agustín Mercado and Francisco José Zamora of PricewaterhouseCoopers March 31 2008
This content is from: Thailand Thai government seeks to cut corporation tax rate by five percentage points March 31 2008
This content is from: France France - Changes to the tax system put pressure on dealmakers Tax reforms, such as a participation exemption and broader thin-capitalisation rules, have made M&A transactions trickier to negotiate in France, explains Xavier Etienne of Landwell & Associés March 31 2008
This content is from: India Indian Budget aims to boost spending growth Vispi Patel and Rajesh Athavale, of PricewaterhouseCoopers in India, argue that finance minister Palaniappan Chidambaram's Budget seeks to achieve fiscal consolidation March 31 2008
This content is from: Portugal Portugal makes stand against abusive tax planning Rogério Fernandes Ferreira, António Fernandes de Oliveira and Andreia Pereira da Costa, of law firm PLMJ in Lisbon, argue that the government has chosen wide-ranging definition of abuse March 31 2008
This content is from: United Kingdom Jefferson Wells announces two high level tax recruits March 31 2008
This content is from: China China issues plethora of new tax rules Jeffery Kadet and Kevin Zhu of Deloitte in Shanghai report on the raft of new rules in China published since the Enterprise Income Tax became law March 31 2008
This content is from: Direct Tax The tax talent pool diminishes There are some alarming trends for businesses seeking to recruit able tax people March 31 2008
This content is from: United States US - The consequences of indirect investment in US real estate Matthew Stevens and Brian Harvel of Alston & Bird consider the US income and withholding tax rules that apply to a non-US investor who seeks exposure to US real estate through an investment in an entity that itself ho... March 31 2008
This content is from: Kenya East African Community aims to do away with double taxation The East African Community (EAC) has drafted a double tax convention which will cover its five member states March 31 2008
This content is from: United States Treasury and Congress struggle with derivatives taxation March 31 2008
This content is from: Canada Canada reduces tax reporting for non-residents Todd Miller and Michael Friedman of McMillan Binch Mendelsohn explain how non-residents will benefit from new measures announced in the 2008 federal budget March 31 2008
This content is from: Canada Reduced compliance burden for cross-border investment in private equity March 31 2008
This content is from: Russia Russia - How to get on top of the tax aspects of M&A The M&A frenzy in Russia means that potential acquirers have to weigh up the tax risks of each transaction carefully, says Vladimir Zheltonogov of Ernst & Young March 31 2008
This content is from: Japan Japan - How tax reform is helping M&A in Japan Japan made substantial changes to taxation of M&A transactions in the 2008 tax reform. However, Tobias Lintvelt, Koichi Sekiya and Hiroyuki Nishida of Shin Nihon Ernst & Young believe the tax authorities need to go f... March 31 2008
This content is from: United States Planning for high turnover Catherine Snowdon met Sempra Energy's San Diego based tax team and discovered its priorities March 31 2008
This content is from: United States US produces new guidance on contract manufacturing and subpart F March 31 2008
This content is from: France Withholding tax due by foreign pension funds in breach of non-discrimination principle March 31 2008
This content is from: Switzerland Burning the midnight accounting oil Complex accounting rules are taking up more and more time. Andreas Staubli and Fabio Dell'Anna of PricewaterhouseCoopers say that more efficient tax strategies would help Swiss companies March 31 2008
This content is from: Direct Tax Ending the flaws in double tax treaties The purpose and function of double tax treaties is one of the hottest issues in international tax. The OECD at its meeting with tax advisers in Tokyo in March identified this as a critical issue. Monique van Herksen (... March 31 2008
This content is from: Netherlands Restriction of base erosion rules on interest and patent box liberalised March 31 2008
This content is from: Ukraine Ukraine - Ukrainian tax culture may complicate acquisitions The level of international interest in making acquisitions in Ukraine has increased enormously since the Orange Revolution in 2004. Still, many attempted deals have foundered due to tax issues, reveal Trevor Link and ... March 31 2008
This content is from: United States Sovereign wealth funds become visible Sovereign wealth funds have recently become a talking point worldwide. Yet Babak Nikravesh, partner at Hogan Lovells, says that they have been a consistent feature of US investment for decades March 31 2008
This content is from: United States A healthy dialogue with taxpayers Frank Ng seeks consistency and uniformity in dealing with non-compliance. He talks to Americas correspondent Catherine Snowdon about his approach to running the Large and Midsize business group at the Internal Revenue... March 31 2008
This content is from: Switzerland Switzerland - Tax developments increase Switzerland's appeal Reform of the indirect partial liquidation rules and the introduction of other measures means that Switzerland continues to be an attractive place in which to invest, believe Barbara Brauchli Rohrer and Samuel Bussman... March 31 2008
This content is from: Japan Japanese parliament makes last minute move to save tax benefits from expiry The lower house of the Japanese parliament has passed emergency measures to stop a series of tax statutes from lapsing on March 31 March 31 2008
This content is from: Direct Tax Tax relief A monthly commentary on the notable facts, figures and goings-on in the tax world, so called to give you a gentle exit from International Tax Review each month. March 31 2008
This content is from: Finland Changes to Finnish asset transfer tax rules and new tax ruling on the transfer of secur... March 31 2008
This content is from: Italy Italy - New Italian law will change M&A structures This year's budget legislation will have a significant effect in many areas related to M&A such as thin capitalisation, tax consolidation and stock option plans, explain Luca Dezzani and Silvia Medici of Dewey & LeBoeuf March 31 2008
This content is from: Germany Germany - German tax reform has benefits and drawbacks The 2008 tax reform cut corporation tax in Germany, but other changes to the system may not be as positive for investors, explains Lars Lawall of PricewaterhouseCoopers March 31 2008
This content is from: Direct Tax FIN 48: Quantifying the unknowable FIN 48 enters its second year remaining a thorn in the side of many corporate tax departments March 31 2008
This content is from: Switzerland Tax reform is welcome Changes in tax legislation strengthen Switzerland's competitiveness, say Andrin Waldburger and Marcel Widrig of PricewaterhouseCoopers March 31 2008
This content is from: Canada Canada - Changes stir up M&A market A number of recent legislative, judicial and treaty developments will have a significant impact on the M&A landscape in Canada, both from an outbound and an inbound perspective, reveal Kirsten Kjellander and Robert Ko... March 31 2008
This content is from: Switzerland Tax incentives for manufacturing Rolf Wüthrich of VISCHER explains how the Swiss system benefits foreign investors March 31 2008
This content is from: Canada Ontario denies businesses major tax cuts Despite fierce pressure, Ontario's finance minister ignored federal government pleas to cut business taxes in his 2008 budget March 31 2008
This content is from: United Kingdom Sponsored feature: Outsourcing: fool's gold? Ian Sadler and Peter Clements of Ernst & Young asks whether compliance outsourcing has been a victory of style over substance and examines what organisations should be looking for from their outsourcing contract and f... March 31 2008
This content is from: United Kingdom Darling's budget leaves multinationals waiting on foreign profits Ralph Cunningham and Joanna Faith report on the UK Budget, gauging comment from industry and advisers March 31 2008
This content is from: Germany New rules tighten scope for carrying forward tax losses in share transfers Ingrid Turner and Christof Zondler of Deloitte in Stuttgart argue that despite simplifying the rules, the new Business Tax Reform Act limits the application of tax loss carryforwards in corporate share transfers March 31 2008
This content is from: United States The tax talent pool diminishes Joanna Faith uncovers some alarming trends for businesses seeking to recruit able tax people March 31 2008
This content is from: Italy Thin-capitalisation reforms favour high-income earners Giuseppe Galeano and Alan Rhode of Camozzi Bonissoni Varrenti argue that Italy's replacement regime for thin capitalisation favours high business income earners March 31 2008
This content is from: Cyprus The advantages of the Cyprus flag and the tax treatment of ship-management services March 31 2008
This content is from: India Talks to revise double tax treaty between India and Mauritius fail March 31 2008
This content is from: United States FIN 48: Quantifying the unknowable As FIN 48 enters its second year, Bob Reynolds discovers that it remains a thorn in the side of many corporate tax departments March 31 2008
This content is from: Ireland US real estate tax critical in Irish utility deal Joanna Faith reports on Scottish and Southern Energy's acquisition of Airtricity March 31 2008
This content is from: Colombia Colombia sets its sights on Irish tax system Colombia wants to emulate Ireland by cutting its corporate tax rate to 12.5% from 38%. Ireland slashed its headline rate from 40% to 12.5% five years ago. March 31 2008
This content is from: Malta Sponsored feature: Doing business in Malta Kevin Valenzia, Mirko Rapa and Nadia Cassar of PricewaterhouseCoopers, Malta report on the business environment in the Mediterranean state March 31 2008
This content is from: India Key amendments proposed in the Finance Bill 2008 relating to direct taxes March 31 2008
This content is from: Singapore Adapting to change sets the agenda at Asia Tax Forum A top-class line-up of tax executives, officials and advisers is set to participate in International Tax Review's third annual Asia Tax Forum in Singapore on June 5 and 6 March 30 2008
This content is from: India India and Mauritius fall out over double tax treaty Talks designed to revise the double tax treaty between India and Mauritius have failed. In the three weeks before the Indian budget at the end of February, negotiators met in the Mauritian capital Port Louis but the t... March 18 2008
This content is from: Canada Canada's provinces focus on tax changes The lack of significant corporate tax measures in Canada's federal budget has put pressure on provincial governments to use their budget announcements to help business March 18 2008
This content is from: European Union EC consults on reduced VAT rates The new European Commission (EC) consultation on reduced VAT rates is seeking views on what goods and services lower charges could be applied to. March 18 2008
This content is from: United Kingdom Manx deputies ratify Nordic tax treaties The Isle of Man's parliament has ratified 21 tax agreements as part of a package of 28 treaties the territory signed in October March 18 2008
This content is from: Thailand Thai government wants to cut corporation tax rate by five percentage points March 12 2008
This content is from: India Mumbai court postpones Vodafone capital gains judgement The Mumbai High Court has adjourned Vodafone International's writ against a $2 billion tax demand until June 23 March 12 2008
This content is from: Direct Tax UK budget leaves multinationals waiting on foreign profits Alistair Darling's first budget as UK finance minister stuck to his predecessor's corporate tax commitments, but left one document out that was widely predicted March 12 2008
This content is from: Direct Tax Oil industry cheers tax reforms in UK budget The UK chancellor has announced changes to the North Sea fiscal regime in an attempt to encourage further investment in the UK continental shelf, the region of waters surrounding the UK. March 12 2008
This content is from: Direct Tax Three days to deadline for International Tax Review's European Tax Awards 2008 On May 22, International Tax Review will present its fourth annual European Tax Awards in London, celebrating the most innovative tax transactional, structuring, litigation and transfer-pricing work done in Europe bet... March 12 2008
This content is from: Switzerland Merz sets up working group on Swiss tax competition Switzerland's federal finance minister has created a working group to review the state's policy on tax competition March 12 2008
This content is from: Direct Tax KPMG study says taxes can help protect environment The UK corporate tax rate should be reduced from 30% to 15% and the cut should be financed by environmental taxes, says a report from KPMG March 11 2008
This content is from: United States Treasury and Congress struggle with derivatives taxation US lawmakers got no closer to solutions on the federal tax treatment of certain derivative products after a hearing of the subcommittee on select revenue measures of the House Committee of Ways and Means on March 5 March 11 2008
This content is from: Direct Tax CBI group urges government to go for 18% business tax rate In the week of the budget, UK business leaders have stepped up the pressure on the government to reform the corporate tax system to boost the country's competitiveness March 10 2008
This content is from: Direct Tax UK MPs want action on avoidance UK parliamentarians are pressing the government to look into press reports that the country's biggest supermarket group used tax havens to avoid millions of pounds in tax on property transactions March 10 2008
This content is from: United States Limited tax relief in stingy Canadian budget Jim Flaherty, Canada's finance minister, failed to help Canadian business taxpayers in last week's federal budget March 05 2008
This content is from: United States US produces new guidance on contract manufacturing and subpart F The US Treasury and the Internal Revenue Service have released new comprehensive guidance on the treatment of contract manufacturing arrangements under the foreign base company sales income (FBCSI) rules of subpart F ... March 05 2008
This content is from: United States Energy bill hits US oil companies hard A new energy tax bill passed by the House of Representatives on February 25 approved $18 billion in new taxes on the largest oil companies, while leaving in place a 6% deduction for Citgo, the Venezuelan state oil com... March 05 2008
This content is from: India Chidambaram resists pressure to cut rates In a month when states all over Asia, such as Hong Kong, have been cutting their headline rate of corporate income tax, Palaniappan Chidambaram, India's finance minister, made no change to the Indian rate of 30% in l... March 04 2008
This content is from: Direct Tax Chancellor is urged to take a breather 'Less is more' sums up the message from business groups and tax professionals to the UK finance minister ahead of the budget on March 12 March 04 2008
This content is from: Australia Official finds perceptions of bias in ruling system A report by Australia's inspector-general of taxation has pointed to widespread perceptions of undue revenue bias in private binding rulings (PBRs) issued by the Australian Tax Office (ATO). March 04 2008
