May 2011

Main

Moral vs bottom line

Uncertainty over Japan’s plans for corporate tax rate

Ryan’s committee unveils alternative US budget

China increases taxation of resources

IRS expands scope of cost sharing regulations

Credit ratings project could follow work on intangibles

Experts’ opinion to be used in complex or costly cases

AstraZeneca settlement shows encouraging signs for taxpayers

Bad news for Bayfine at Court of Appeal

Dutch Supreme Court gives final ruling in the Euro Tyre case

Sadler joins Deloitte as tax partner

Berwin Leighton Paisner adds to partners

Stibbe hires head of tax for new Luxembourg office

Baker Hughes appoints new head of tax

PwC adds one to tax controversy practice

Tax controversy partner joins KPMG

ELP adds TP practice

Deloitte announces new global CEO

Cuatrecasas, Gonçalves Pereira makes Picó partner

Watson Farley & William partner promotions

BIAC campaigns for the next generation

Foreign investors bear the brunt of Indian budget

In the spotlight: Tax planners face more scrutiny

How authorities are keeping pace with Asia’s growth

Germany seeks cross-border simplification

Thin Cap GLO case questions applicability of UK legislation

Final rules and new FBAR form issued

Supreme Court rules on software payments

Resource rent taxes update

Tax changes on the horizon

Brcko district introduces new corporate income tax law

New IOF tax rates

ECJ favours dealers in second-hand goods

Canada reacts to taxpayer friendly decision

Double tax treaty between UAE and Cyprus

Court refers cross-border merger case to ECJ

Recovery of VAT on share disposal costs – in France the debate continues

VAT at trade fairs

Taxability of payments between branch and head office

Indonesia’s CFC rules become stricter and broader

Ireland signs treaties with Kuwait and Singapore

More transfer pricing clarity in Luxembourg about intra-group financing transactions

VAT treatment of corporate promotional spending

Highly qualified persons rules 2011

Mexican Federal Tax Court issues resolution on tax deductibility of pro-rata expenses

VAT implications of international transport services

Government makes proposal on tax exempt cross-border restructuring

Developments in Portugal’s tax treaty network

Russia: SC decision places emphasis on intra-group transfer prices

Personal tax challenges

New state aid decision on the Spanish tax deduction of financial goodwill

Spain: Hybrid finance between related entities: a hot issue

Swiss canton to reduce its tax rate

Turkey: New era for Islamic finance

A time of change

US Inbound: Foreign bank account final regulations released

US Outbound: IRS issues annual APA report

Increased tax audit activity

Tax Relief

Women in Business Law Awards: Shortlist revealed

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored