Magazine
March 2010

Magazine Archive

Commission questions Greece's dividend taxes
India says software product sales are not taxable
Chinese circular eliminates traditional planning methods
IRS panel debates tax risk
Irish Finance Bill aimed at bringing in holding companies
Australia amends consolidated group rules
Uncertain future for Obama's tax reform panel
Taiwanese legislator defends lower rate proposal
Tax directors face challenges in 2011 budget

For North American tax directors, focus has shifted from the struggle to survive during economic free-fall to possible future changes to the US international tax system. Erin Kelechava spoke with corporate tax executives to gauge their reaction to the proposals for reform that will most significantly affect their tax practice
What you need to know about disputes with the SAT

Matthew McKee and Li Wei of Chinese tax law firm Hwuason talk taxpayers through handling clashes with the national tax authorities.
Benelux tax competition to attract IP income is on again

The Netherlands have made the latest move by introducing the Innovation Box. Wim Eynatten and Patrick Brauns of Deloitte compare the IP tax regimes of the Benelux countries.
Taxpayer victory over UK's thin capitalisation rules

The thin capitalisation group litigation has the transfer pricing world transfixed. Katie Camp of Freshfields Bruckhaus Deringer explains the importance of the High Court decision.
An Indian perspective on recent OECD TP initiatives

Srinivasa Rao and Rajendra Nayak of Ernst & Young in India analyse OECD discussions and how they could and should affect the Indian transfer pricing rules.
A look at 2009 in the US Tax Court

Joel Williamson, William Schmalzl and Kelsey Arnold of Mayer Brown take a look at the most significant cases dealt with by the US Tax Court in 2009.
Achieving greater efficiency through tax automation

With reduced resources and a growing need for greater compliance in most tax jurisdictions, John Curry and Andrea Clarkson of Alvarez & Marsal Taxand examine how internal finance teams are increasingly looking at ways to improve efficiency.
Acquiring real estate
New tax information exchange agreements
Australia as a financial centre
New reporting obligation for payments to tax havens
Tax authorities fight the use of tax havens
Acquiring real estate
More foreign affiliate tax rule changes introduced
VAT changes effective as of January 1 2010
Direct tax policy in 2010
Changes in elimination of international double taxation
Loss forfeiture or real estate transfer tax avoidable on intra-group re-organisations
Greece is requested to change its rules for refund of unduly paid VAT
Ruling on taxability of software payments
Ireland joins the transfer pricing club
Reforms put spotlight on transfer pricing documentation
Direct tax aspects of Islamic finance package
Acquiring real estate
2010 Malta Budget
37 Mexican tax treaties and counting
Acquring real estate
Documentation of tax residence: UK - Norway tax treaty
Real estate investments
Consolidated tax return regime introduced
Is loss sharing viable for Spanish limited risk transfer pricing schemes?
Revenue department clarifies business services
Tax reform strategy
Changes made to the Foreign Account Tax Compliance Act
IRS releases new section 304 anti-abuse regulations
Shearman & Sterling strengthens its tax team
Kentucky firm adds international specialist
Collins takes on new policy role
Taxand adds Hungarian member
Allen & Overy hires tax partner for Australia launch
Belsman takes top job at Vantis
New managing director for tax at HM Treasury
Baker & McKenzie's US tax controversy practice adds a director
Wilkins Kennedy appoints new VAT partner
Do not ignore developing countries
A calling for tax

A monthly commentary on the notable facts, figures and goings-on in the tax world.