China 698 case highlights importance of reasonable commercial purpose Taxpayers in China must be aware that tax officials may take into account economic substance of a company only in its jurisdiction of incorporation when applying Circular 698. By Jack Grocott October 06 2011
How a Canada ruling will affect taxpayers that sell obligations A ruling from Canada’s Federal Court of Appeal will have implications for taxpayers that sell a business where pension, severance or other obligations are assumed by the purchaser. By Jack Grocott October 06 2011
China issues new rules for resident enterprises China’s State Administration of Taxation has clarified a number of issues relating to the administration of foreign companies that are controlled by Chinese investors. By Jack Grocott October 03 2011
China issues new rules for resident enterprises China’s State Administration of Taxation has clarified a number of issues relating to the administration of foreign companies that are controlled by Chinese investors. By Jack Grocott October 03 2011
Vodafone SC hearing: Week nine Week nine of the Supreme Court hearing saw the Solicitor General complete his arguments by forcefully reiterating that the Cayman Islands structure was an “artificial tax avoidance scheme”. By Jack Grocott September 29 2011
India's Solicitor General concludes arguments in Vodafone case India’s Solicitor General today completed his arguments in the Vodafone Supreme Court case by forcefully re-iterating that the Cayman Island structure was an “artificial tax avoidance scheme”. By Jack Grocott September 29 2011
EC president proposes EU financial transactions tax The European Commission president has today proposed a Europe-wide financial transactions tax to help vitalise public finance across the region. By Jack Grocott September 28 2011
Tips to avoid documentation investigations in China China’s State Administration of Taxation (SAT) has released information on how taxpayers should prepare and complete contemporaneous transfer pricing documentation for the coming year. By Jack Grocott September 28 2011
Why meeting officials reduces litigation risk in BRIC countries Taxpayers in the emerging BRIC economies need to be aware that face-to-face interaction with officials will reduce the length of transfer pricing disputes, says panel. By Jack Grocott September 27 2011
