February 2008

Main

It's the tax rate

UK taxman loses VAT refund litigation

Consolidation no longer required for small sized groups

France enhances its R&D tax credit system

Revised guidance on binding rulings

Recent tribunal decisions on permanent establishment (PE) & income attribution to PE

Tokyo high court judgment on Tokumei Kumiai

New Mexican miscellaneous tax regulations

New technologies tax incentives in Poland and accelerated depreciation of R&D costs

Fiscal update for 2008

Capital tax on the transfer of the registered office of a company to Spain

Treasury releases report on earnings stripping, transfer pricing and income tax treaties

Repatriation of foreign earnings to be scrutinised by IRS

Who's worked on the biggest deals

Dybala brings knowledge and experience to Mayer Brown

Top official leaves Commission

Viacom appoints Barge as tax and treasury director

CRA reports transfer pricing growth and recruits new directors

Transfer Pricing Associates opens London and Washington DC offices

German law firm joins Taxand network

Duff & Phelps recruits new managing partner

Skadden's French tax leader joins Hogan & Hartson

Delikatny heads tax for Ukraine law firm

Garry promoted to partnership at US law firm

Hawkins takes top tax job at Coke

Kim promoted to tax partner at Fenwick & West

Deloitte merges with Mintz in Canada

Editorial

Flanders to become a tax haven

Reforming the tax regime for patents

Norway introduces transfer pricing documentation rules

MEPs promote solution on loss relief

Kuwait cuts corporate taxes

Eastern Europe tax competition hots up

Multinationals in Ecuador face transfer pricing adjustments after rule changes

Government imposes regulations on ethanol producers

IRS identifies components of specific tax shelter

Bank succeeds with US tax refund claim

UK initiates radical transfer pricing reform

EU and Swiss clash again over corporate taxes

Treasury comes close to corporate tax reform

The bridge builder

Tax advisers escape serious criticism from OECD

Spain gets tough on transfer pricing

Getting it right on Latin American indirect taxes

Complexity undermines export VAT refunds

Case law upholds interest deductions

Changes to income tax law

ATO approves Dutch co-operative: New opportunities for tax-efficient structuring

VAT deduction on passenger cars: VAT administration alters its point of view

The temporary contribution on financial activities (CPMF) expired on December 31 2007

Year end enactments

Tax reforms in Central America and Dominican Republic

New implementing regulations and notice in respect of the PRC Enterprise Income Tax Law

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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