September 2004

Main

What tax directors want in Asia

India clarifies taxation of business process outsourcing

New unclear substitutive tax rules on loans

New real estate investment corporation amendments

What the US social security covenant means

New tax framework comes into force

What the Finance Act does to debt release

Ruling restricts ability of foreign corporations to use US treaty benefits

IRS updates advance pricing agreement guidance

Latvian replaces Bolkestein as EU tax chief

Andersen partners plot new tax boutiques in the US

Ernst & Young suffers global tax losses

Ernst & Young partners launch new firm in Luxembourg

Ceteris teams up with Transfer Pricing Associates

Scottish firm expands in London

Grant Thornton grabs PwCs tax partner

Vertex hires PwC VAT specialist

Italian firm merges to bolster tax capability

IRS appoints PwC tax specialist

Ernst & Young loses senior tax partner in Sydney

DLA builds tax strength in Brussels

Deloitte

Greenwoods & Freehills

Nagashima Ohno & Tsunematsu

Kim & Chang

PricewaterhouseCoopers

Sarbanes-Oxley's 404 makes demands on tax departments

Philippines takes tax dispute to WTO

Israel unifies tax collection agencies

Telecom firm to sue Netherlands government

Venezuela amends VAT law

Saudi Arabia slashes corporate tax burden for multinationals

Brazil reduces taxes on financial investments

German regions reject centralizing tax collection

New Zealand piles pressure on banking industry

IMF recommends increase in US taxes

Who's worked on the biggest deals

What Sarbanes-Oxley really means for tax services

Revised film investment scheme promises tax benefits

Documentation requirements raise stakes of transfer-pricing audits

Authorities must go further with international tax changes

Changes mean careful planning for shareholders of French companies

The evolution of income trusts

Revisions simplify income tax rules and procedures

Schedule 22 changes fail to deliver wholesale benefits

US and Barbados sign protocol limiting treaty benefits

What the new transfer pricing and thin- capitalization rules mean

International taskforce targets package schemes

How the new transfer pricing methods will work

Supreme Court rules that interest expense is generally on account of capital

Imputation tax credits challenged before the ECJ

The Hallminster case and the UK treaty

Thin-capitalization rules finalized

Advance ruling on liaison offices

Revenue opinions classify trading activities

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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