BP’s Australasia tax head on entering Annual Compliance Arrangements with ATO With Russia and France recently announcing the introduction of formal enhanced relationship tax compliance programmes, and several other countries proposing to do the same in the near future, International Tax... By Joe Dalton March 20 2013
New Zealand taxpayers fear GAAR’s scope is increasing after Alesco ruling New Zealand taxpayers will be worried the country’s general anti-avoidance rule (GAAR) is increasingly being used to effectively re-write deficient legislation and to set aside specific legislation, after the Court... By Joe Dalton March 14 2013
ECJ rules pure investment advice can be VAT exempt in GfBk case Special investment funds received some good news last week when the European Court of Justice (ECJ) decided they were exempt from paying VAT on third party advisory services. By Joe Dalton March 13 2013
ECJ buckles Wheels’ pension fund VAT challenge The European Court of Justice (ECJ) ruled against Wheels Common Investment Fund Trustees (Wheels) today, delivering a judgment which will upset defined benefit pension funds, delight some fund managers but... By Joe Dalton March 07 2013
Moscow City Court ruling on beneficial ownership will worry Russian taxpayers The Moscow City Court has delivered a judgment involving an interpretation of the beneficial ownership concept that will disturb Russian taxpayers. By Joe Dalton February 28 2013
Why the European Commission's FTT could spawn disputes Taxpayers affected by the European Commission's financial transaction tax (FTT) and member states outside of the FTT zone should consider mounting challenges over the legality of the tax, advisers say. By Joe Dalton February 28 2013
UK Court of Appeal's BAA ruling teaches holding companies VAT recovery lesson Foreign investors using holding companies to acquire UK entities need to learn from the mistakes made by Spanish multinational Ferrovial after it used Airport Development and Investments Limited (ADIL) as... By Joe Dalton February 28 2013
Sanofi’s Indian High Court win is good news for Vodafone-type transactions French pharmaceutical multinational Sanofi’s victory in the Andhra Pradesh High Court shows the retrospective amendments to India’s tax laws cannot override the provisions of a tax treaty and sends a... By Joe Dalton February 21 2013
How the Supreme Court’s decision in the PPL dispute could influence debate on US territ... PPL Corporation (PPL) kicked off its appeal over the creditability of UK windfall tax for US foreign tax credit purposes in the US Supreme Court yesterday. By Joe Dalton February 21 2013
