April 2007

Main

The not-so united states

Senators get it wrong with draft tax haven law

Group based debt-equity ratio in Dutch thin cap rules introduced

Four new double tax treaties entered into by Poland

Proposed changes to the Russian tax system in Budget policy

Changes in tax laws

An international view on Corporate Income Tax Act amendments

Taxation of permanent establishments set up by foreign enterprises

AG opinion given in JP Morgan case

Domestic reverse hybrid rules apply substance over form principles

IRS guidance on accounting for cross-licence patent payments

Legislature approves new Income Tax and Value Added Tax laws

A shock of the new

Who's worked on the biggest deals

Editorial

Blueprint for rule makers

Tales from the tax return

GlaxoSmithKline faces more transfer pricing controversy

Letter to the Editor

New head of tax comes from within

German finance ministry answers reform critics

Britain cuts corporate rate but claws back cost by scrapping allowances

Restructuring expected as China ends foreign tax breaks

Changed at source

Rules are mixed for corporates

Creditability questions

Anti-abuse steps risk investment

Personal assets tax on branches

Transfer pricing marks 25 years of regulation

New transfer pricing circular published

CIDE no longer due on imports of software

Eligible Dividends - An Ongoing Issue

Central America update

New rulings on VAT and foreign tax credits

Unified tax law passed

New EU guidelines to avoid transfer pricing disputes

Internet domain a non-depreciable intangible

Finance Bill 2007 - the key amendments

New Japan-France Tax Treaty

Luxembourg keeps investor friendly environment

Real Estate Investment Trust (REIT) rules for 2007

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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