Tax executives want practical advice in Latin America Better tax planning from better-qualified advisers is one of the key ways tax services need to improve in Latin America. Sed Crest uncovers what else tax executives have on their minds
US enacts sweeping corporate tax reform By Phil Morrison & Bill Dodge, Deloitte Tax LLP, Washington, DC
How the tax system deals with representative offices Representative offices remain a popular way of entering the Chinese market. However, their tax treatment differs according to the method used to access them, explain Matthew Murphy, Courtney Macintosh and Kellie Wu, of MMLC Group
A new start for tax rulings An updated method of obtaining tax rulings in advance will become operational on January 1 2005. Since October 11 2004, advance financial rulings have also been possible, explain René Willems and Olivier Hermand of PricewaterhouseCoopers
Tax rate tumbles amid considerable change Comprehensive tax reform is set to transform how companies calculate how much they owe. Among the many changes is a cut in the tax rate, explain Manuel Solano, Federico Aguilar, Alberto Lopez and Terri Grosselin of Ernst & Young
Top court decides on value-added tax and investment A European Court of Justice ruling on value-added tax and investment funds in October 2004 has created opportunities for VAT deductions, reveal Keith O'Donnell and Laurent Grençon of Atoz Tax Advisers
What you should know about the Jobs Act Foreign multinationals should examine the recent corporate tax reform carefully for any impact on their US investments, warn PwC advisers in New York and Washington, DC
How to expatriate profit from Ireland to the US Companies have a one-year window under the American Jobs Creation Act to repatriate profits to the US. Robert O'Shea and Caitriona McGonagle of Matheson Ormsby Prentice explain the best ways for companies in Ireland
New law changes tax treatment of deferred compensation The JOBS Act has implications for how and when participants in some compensation plans can claim benefits. Companies should be ready to amend their plans, warns Joseph Yaffe of Latham & Watkins
What the Jobs Act could mean for transfer pricing The domestic production deduction is a significant element of the new US corporate tax legislation. It has transfer pricing implications which are not yet completely clear, explain Sean Foley, Anne Welsh and Thomas Herr of KPMG LLP (US)
