This content is from:
May 31 2010
Srinivasa Rao and Rajendra Nayak of Ernst & Young comment on the appeal of India as a holding company jurisdiction and what the court said in the E-Trade case.
Its tax treatment of capital gains, repatriation and dividends, for example, makes Cyprus stand out as a holding company location, believes Sophie Stylianou of Eurofast Taxand.
Singapore has officially launched the country's first accreditation body for tax professionals.
Following last month's Asia Tax Executives' Forum in Singapore, Ralph Cunningham and Jack Grocott discover what is really keeping Asia-Pacific taxpayers up at night. Increased scrutiny and dispute litigation rather th...
Despite other advantages, the corporate tax regime can make the US an unwelcome place in which to invest. Erin Kelechava finds out about what needs to change if America is to attract more holding companies
Taxpayers should expect significant changes when the second draft of the release of the India's new direct tax code is released later this month, say leading tax professionals.
The European Commission has proposed an EU network of bank resolution funds to help ensure that taxpayers do not have to pay for bank failures in the future.
A monthly commentary on the notable facts, figures and goings-on in the tax world. Suitable items should be sent to firstname.lastname@example.org
David Spencer analyses the Foreign Account Tax Compliance Act in the US and discusses the effect it may have on the attitude of other countries to the automatic exchange of tax information
The South African government has released a draft Bill for public comment, including changes to the country's participation exemptions on foreign dividends and VAT provisions.
Switzerland offers many advantages as location for holding companies. Sébastien Maury and Stefan Kuhn of KPMG explain the taxation of a Swiss holding company and outline some upcoming and envisaged amendments to Swiss...
Environmental taxes are already playing a role in attempts to restrict damage caused by climate change. Now, as Salman Shaheen reports, the debate has shifted to arguments about what kinds of taxes are most suitable.
Besides the well known features of the long standing Belgian holding regime, Belgian holding companies can also benefit from some of the more recent, attractive attributes of the Belgian tax system, explain Paul Op de...
International plans to impose new taxes on financial institutions have failed to win widespread approval. Erin Kelechava and Salman Shaheen report that while some commentators accept the principle of levies for organi...
Stefan Ditsch and Barbara Zuber of PricewaterhouseCoopers explain that while Germany takes European Commission objections to its tax system seriously most of the time, on some issues, such as withholding tax on outbou...
The most admired tax directors in Europe, from a poll of International Tax Review's readers, reveal what has changed about their roles since the beginning of widespread recession. Cooperation with their business colle...
A complete re-write of the country's 1961 income tax law, a goods and service tax, a new advance pricing agreement programme, a growing litigation problem and a heightening risk of audits means the next year in India ...
Thailand's deputy finance minister hopes new substantial tax incentives for domestic and foreign companies will boost the country's attractiveness to investment.
May 27 2010
Greg Gunderson has joined the firm as a managing director in the Dallas office.
May 26 2010
The Swedish Parliament introduced new rules on cross-border contributions allowing Swedish parent companies to deduct a loss from a foreign subsidiary established within the European Economic Area (EEA).
May 24 2010
The emergency budget announced by the new British chancellor, George Osborne, will not be delivered until June 22, however, plans have already been unveiled to cut the headline rate of corporation tax.
The Portuguese government has announced that the corporate tax rate for companies whose annual profits are more than €2 million ($2.5 million) will rise to 27.5%
Margarito Teves, the outgoing Philippines Finance Secretary, is asking the incoming government to raise VAT from 12% to 15%. The call comes as the country looks at ways to reduce its budget deficit, which reached 3.7%...
Tax has dominated New Zealand's annual budget, five months after the government was told that the country's tax base was under threat.
May 20 2010
The South African government has agreed a number of tax concessions for Fifa, its subsidiaries and foreign football associations, taking part in the 2010 World Cup.
May 19 2010
May 18 2010
The Alliance of Gleiss Lutz, Herbert Smith and Stibbe won the European Tax Firm of the Year award for the first time at International Tax Review's European Tax Awards in London last night.
May 17 2010
Singapore last week officially launched the country's first accreditation body for tax professionals.
The Australian government hopes a new R&D tax law will increase the benefits available to taxpayers and those undertaking services in Australia for foreign parent companies.
The Taiwanese government hopes to utilise its newly reduced corporate tax rate to attract foreign investment, an official has said.
May 16 2010
The domiciliation of several large UK football clubs in low tax jurisdictions is criticised by a report from a charity which also highlights the plight of developing countries in their efforts to gather tax revenues.
The new UK coalition government has announced that an emergency budget will be held on June 22.
US lawmakers will continue to look at international tax reform as a way to increase revenue, said Representative Chris Van Hollen, the democratic congressman from Maryland.
May 13 2010
The Australian government and the mining industry have clashed over a proposed 40% super tax on mining profits.
May 10 2010
Liechtenstein has slashed corporate taxes to 12.5% in a package of reforms designed to respond to OECD standards on transparency.
May 09 2010
The release of the Henry Review will not affect efforts to improve and enhance New Zealand's tax reform plans ahead of this month's budget, say leading tax professionals.
May 06 2010
The European Commission plans to encourage more cross-border venture capital investments by tackling double taxation for firms operating in more than one member state.
May 05 2010
Taiwan's Ministry of Finance has published for the first time details of taxpayers that owe more than a total of NT$130.8bilion ($4.25billion) in unpaid taxes.
Avrohom Gelber has become a partner of Clifford Chance in New York.
May 04 2010
Angel Gurría speaks to International Tax Review about the need for environmental taxes and the dangers of Border Tax Adjustments
The Australian government has been criticised for being too cautious in its response to the Henry review into tax reform, despite initial plans to dramatically overhaul the entire system.
May 03 2010
International Tax Review is conducting a poll to find the 10 most admired tax directors in Europe.
Instant access to all of our content. Corporate Subscription | 30 Day Trial