International tax rules will change if panel gets its way on US reform A reduction in the number of corporate tax rates, a territorial tax system and changes to the way interest is treated have been recommended to the Treasury by the advisory panel on US tax reform. The prospect of anything happening is in the balance
Court referral puts Emag issues in spotlight The Emag VAT case gives the European Court of Justice the opportunity to offer fresh thinking on the concept of "static" and "moving" supplies as a tool for analyzing chain transactions, point out Henry Cairns-Terry and Simon Kirk of Ernst & Young
India uses tax to promote investment in economic zones The major attraction for the development of special economic zones and units within a zone in India is the direct and indirect tax relief available, reveal Jairaj Purandare, Prashant Deshpande and Kanwal Gupta of PricewaterhouseCoopers
Smaller companies benefit from first Dutch royalty APA The Dutch APA team has granted the first royalty advance pricing agreement. Dave Rutges, Eduard Sporken and Jaap Reyneveld of KPMG Meijburg & Co describe how this development helps smaller financial services companies
How Canadian ULCs can help efficient cross-border investment Non-residents are increasingly using unlimited liability companies to structure Canadian investments tax efficiently. McMillan Binch Mendelsohn and Honigman Miller Schwartz and Cohn explain the advantages offered by the use of such entities
German authorities take favourable views on investment law questions The Federal Ministry of Finance brings more legal certainty for investors, argue Florian Schultz and Martina Kästle of Linklaters Oppenhoff & Rädler
How Puerto Rico is a tax haven for the US Fernando Goyco-Covas of Adsuar Muñiz Goyco & Besosa reveals the island's tax benefits, particularly for those serving the US market, as well as exit strategies
Barcelona attracts transfer pricing's leaders Delegates from around the world debated the latest issues in transfer pricing, including intangibles and allocation of profits, at International Tax Review's fifth annual Global Transfer Pricing Forum in Barcelona at the end of September
