How the Spanish Supreme Court ruling in Roche Vitamins contrasts with Zimmer and Dell The Spanish Supreme Court has made a decision on permanent establishment which not only contrasts with that of France’s Zimmer case and Norway’s Dell case but means taxpayers should re-examine... By Sophie Ashley March 01 2012
How taxpayers can jeopardise their transfer pricing documentation Taxpayers are preparing higher proportions of their own transfer pricing documentation before handing over to their advisers but certain important factors are being overlooked. By Sophie Ashley February 28 2012
OECD’s de Ruiter on why poorer countries cannot only rely on the UN for transfer pricing Since the UN embarked upon its transfer pricing guidelines for developing countries, the OECD has been condemned for the work it is also doing in this field by non-government organisations... By Sophie Ashley February 28 2012
Indian authorities: Transfer pricing advisers are equally to blame for controversy issues When it comes to dealing with the tax authorities in India, transfer pricing practitioners are making rookie mistakes that delay the process, to the detriment of their clients, according to... By Sophie Ashley February 23 2012
British industry calls on government to extend scope of patent box The Confederation of British Industry (CBI) sent its submission to the Treasury today in anticipation of the 2012 budget. By Sophie Ashley February 22 2012
Pepsi fights Indian tax authorities over Rs1 billion Pepsi Foods’ stay of application with the Indian legal system over a demand of Rs1.04 billion ($21 million) has been disposed by the Income Tax Appellate Tribunal (ITAT) but an... By Sophie Ashley February 21 2012
Common mistakes transfer pricing advisers make when dealing with the authorities Your transfer pricing advisers provide the local link between your company and the tax officials working in every operational jurisdiction. An Italian revenue official explains the common mistakes advisers can... By Sophie Ashley February 16 2012
UK concludes patent box consultation The UK government has concluded its consultation on a proposed patent box. It is hoped it will encourage investment and economic growth in the UK and prevent innovative businesses moving... By Sophie Ashley February 10 2012
How the transfer of routine activity could be subject to income tax The French Court of Appeal will consider how the transfer of a routine activity can be subject to tax, through a transfer of benefits, in instances where no compensation is... By Sophie Ashley February 09 2012
