Direct Tax

Archive: Direct Tax

This content is from: Direct Tax

Rank wins again on fiscal neutrality

The UK tax tribunal has ruled that there is no defence of due diligence available to the UK for a breach of fiscal neutrality
December 21 2009
This content is from: Direct Tax

Vote now in transactional and planning polls

In 2010, International Tax Review is running its third annual online polls of the leading tax transactional and planning advisory firms around the world
December 21 2009
This content is from: United States

OECD asks for comments on treatment of CIVs

The issues around the granting of treaty benefits to the income of collective investment vehicles (CIVs) are the subject of a discussion draft that the OECD Committee on Fiscal Affairs has just released
December 18 2009
This content is from: Direct Tax

Hong Kong highlights tougher line on source of profits

The approach of the Hong Kong tax authorities to source of profits issues will get stricter and more disputes with taxpayers are likely
December 18 2009
This content is from: Direct Tax

Deficit commission could be "a stalking horse" for VAT

A member of leading think-tank in Washington, DC believes a fiscal task force would be "a stalking horse for a value added tax (VAT)" in the US
December 18 2009
This content is from: Direct Tax

UK bank tax code of practice unsettles taxpayers

Tax professionals have criticised the UK taxation code of practice for being "unpalatable" and "discriminatory".
December 17 2009
This content is from: Netherlands

Dutch commended for new interest deduction measures

The Dutch Ministry of Finance should be commended for introducing targeted interest deduction tax measures rather than a complete corporate tax reform package, says a leading Dutch tax professional.
December 15 2009
This content is from: United States

Shulman makes case against arbitrage

Douglas Shulman, Commissioner of the Internal Revenue Service (IRS) in the US, has told taxpayers and advisers that the international tax system needs to change to to meet the challenges of a shrinking world
December 15 2009
This content is from: Chile

Chile is invited to join OECD

Chile will join the OECD on January 11 2010 after it signs the Accession Agreement in Santiago.
December 15 2009
This content is from: United States

New US taxes proposed for foreign banks

US lawmakers are moving forward with proposed legislation that would impose new taxes on foreign banks that refuse to disclose the identity and contents of accounts owned by US taxpayers
December 15 2009
This content is from: France

Bredin Prat gains a partner
December 15 2009
This content is from: United States

IRS works to improve international cooperation

A senior Internal Revenue Service (IRS) official has said that the US tax authorities are working on building relationships with their counterparts overseas and improving the efficiency of these exchanges
December 15 2009
This content is from: Belgium

EU calls for action to help developing countries

Europe's top official for development issues has said that now is the time to help developing countries increase their revenues by building robust tax systems
December 15 2009
This content is from: Direct Tax

Mehta returns to bar
December 15 2009
This content is from: Direct Tax

UK patent box splits opinions

Only days after the UK unveiled plans to introduce a patent box, opinions are already split among the tax community as to how effective it will be.
December 14 2009
This content is from: United States

More than half of US companies expect VAT within five years

Taxpayers have talked about the implementation of a value-added tax (VAT) in the US for years, but consensus was that the politics of the proposal would make that untenable
December 10 2009
This content is from: Direct Tax

Pre-budget report fails to deliver

The UK chancellor of the exchequer announced a plan to introduce a patent box today but the rest of his pre-Budget report failed to address the key issues troubling taxpayers
December 09 2009
This content is from: China

English translations of new Chinese tax laws now online

These English translations of recently published Chinese tax laws and regulations are available now on the website of our sister magazine, China Law and Practice
December 09 2009
This content is from: Ireland

Irish budget brings carbon tax

Two days after the latest UN climate change conference opened in Copenhagen, Ireland has become the latest country to introduce a carbon tax.
December 09 2009
This content is from: Direct Tax

E-filing of VAT approaches in UK
December 09 2009
This content is from: India

India sends officials to Mauritius and Singapore

The Indian tax authority has sent two senior tax officials to Mauritius and Singapore to ensure that tax treaty arrangements are being maintained.
December 09 2009
This content is from: United States

Latham & Watkins promotes one
December 08 2009
This content is from: Belgium

Belgium adjusts notional interest claim sequence

The Belgian tax authorities have altered the sequence taxpayers must undertake when claiming notional interest deductions
December 08 2009
This content is from: United States

Tax task force delays report

The tax subcommittee of the President's Economic Recovery Advisory Board (PERAB) announced that it will delay issuing its report on US tax reform until the end of the year or early 2010
December 07 2009
This content is from: India

Jain joins J Sagar
December 04 2009
This content is from: Australia

Baker & McKenzie Australia hires one
December 03 2009
This content is from: Hong Kong SAR

Hong Kong tax commissioner retires
December 02 2009
This content is from: United States

New partner for Northern California firm
December 02 2009
This content is from: Argentina

Tax directors prepare for the upturn

Latin America is well used to economic shocks but the global recession has hit the region hard. Catherine Snowdon speaks to a group of the most admired tax directors in Latin America, as voted for by readers of Intern...
December 01 2009
This content is from: Australia

Advisers fight hard for awards

Tax advisers and lawyers competed fiercely for the Asia Awards in Singapore in November
December 01 2009
This content is from: United States

Lawmakers introduce Foreign Account Tax Compliance Act
December 01 2009
This content is from: Belgium

Kovacs calls for Europe-wide carbon tax

The outgoing European commissioner for taxation has urged the EU and taxpayers to make progress in the development of a Europe-wide carbon tax system
December 01 2009
This content is from: Australia

A new year for tax: How 2009 will shape tax in 2010

Tax information exchange, corporate restructurings and tax havens have been just three issues that have dominated tax coverage in 2009. But as the world enters a new year, deal numbers have begun to rise, companies ar...
December 01 2009
This content is from: Direct Tax

Digital edition of TPWeek now available

The second issue covers transfer pricing in China
December 01 2009
This content is from: United States

US proposes new offshore tax compliance legislation
December 01 2009
This content is from: Canada

Unprecedented initiative by a province tackles aggressive tax planning
December 01 2009
This content is from: Mexico

Mexico and Uruguay sign new tax treaty
December 01 2009
This content is from: China

Kovacs calls for Europe-wide carbon tax
December 01 2009
This content is from: Direct Tax

Opinions split ahead of pre-budget report

Tax professionals in the UK are split about what's likely to be in next week's pre-budget report
December 01 2009
This content is from: France

Compliance to the fore
December 01 2009
This content is from: United States

New US developments test taxpayers

This year's US tax landscape featured substantial international reform proposals, critical litigation about the arm's-length standard and work-product privilege, as well moves to deal with noncompliance by financial i...
December 01 2009
This content is from: United States

Editorial

Focus on compliance
December 01 2009
This content is from: Hong Kong SAR

Hong Kong tax commissioner retires
December 01 2009
This content is from: United States

International plans concern corporate taxpayers

Erin Kelechava speaks to Robert Carroll of the Tax Foundation about the likely effects on taxpayers if international tax proposals become law in the US
December 01 2009
This content is from: Direct Tax

Project gets new Afghan tax system up and running
December 01 2009
This content is from: France

Kovacs thinks before he speaks

A monthly commentary on the notable facts, figures and goings-on in the tax world
December 01 2009
This content is from: United States

Protocol guidance leaves some gaps

Though the fifth protocol to the Canada-US tax treaty has been in force for about a year, how the Canadian authorities will treat some of its provisions is still unclear, explain Sabrina Wong and Jesse Brodlieb of Bla...
December 01 2009
This content is from: France

OECD raises tax treaty issues

The OECD Committee on Fiscal Affairs (CFA) has released two discussion drafts on possible changes to the Commentary on the OECD Model Tax Convention
December 01 2009
This content is from: Mexico

Mexico's reform fails to address faults in tax system
December 01 2009
This content is from: Germany

Editorial

Reform returns to agenda
December 01 2009
This content is from: Mexico

Cost sharing ban infringes double tax treaties

The policy of the Mexican tax authorities not to allow the deduction of disbursements in connection with cost sharing agreements looks like a clear case of tax treaty infringement, believe Ricardo Rendon and Oscar Lop...
December 01 2009
This content is from: United States

World focuses on tax enforcement initiatives

International cooperation in tax compliance has gone to a new level this year. The US has also promoted some administrative and legislative initiatives, reports Alan Granwell of DLA Piper in the US
December 01 2009
This content is from: Germany

New German coalition targets tax reform
December 01 2009
This content is from: Australia

Changes to the taxation of employee equity arrangements
December 01 2009
This content is from: Germany

Authorities step up scrutiny of private equity
December 01 2009
This content is from: South Africa

OECD launches African tax forum
December 01 2009
This content is from: Brazil

Integrated system of foreign service trade introduced
December 01 2009
This content is from: United States

IRS prioritises guidance for 2009-2010

The ambitious Priority Guidance Plan, issued by the US Treasury Department's Office of Tax Policy and the Internal Revenue Service (IRS) on November 24, includes 315 items on which the IRS will issue final regulations...
December 01 2009
This content is from: Hong Kong SAR

True Partners expands
December 01 2009
This content is from: Australia

Baker & McKenzie Australia hires one
December 01 2009
This content is from: Germany

New government produces amendments to tax rules

Taxpayers in Germany were not faced with the same radical changes in the law in 2009 as they had been the previous year. At the same time, the new coalition's tax reforms need careful scrutiny, reports Stefan Ditsch o...
December 01 2009

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