Challenges facing tax executives in North America Sed Crest reveals the pressing issues for tax executives, the types of tax services growing quickest and how tax advisers can improve on their delivery
Supreme Court dismisses petition to review its decision allowing treaty benefits to Mauritian residents
The transformation of the German tax system Tax reform in Germany has changed thin capitalization rules and the law on exemptions, among other things. More change is on the way, forecast Eckart Nuernberger and Dirk Pelzer of KPMG
EU accession countries struggle towards VAT harmonization On May 1 2004 EU accession will force 10 new countries to fall into line with EU VAT rules. Simon Briault assesses the progress being made and the impact on multinational business and the EU tax landscape
Irish government introduces R&D credit to bring in more investors Draft legislation in Ireland provides for R&D tax relief. The proposals are attractive enough to encourage more creation of intellectual property there, say Joan O'Connor, Declan Butler and Evelyn Forde of Deloitte & Touche
Speed of change taxes director Dealing with the compliance burden is only one of the challenges facing tax directors, according to Oliver Bartholet, global head of tax for UBS, the Swiss bank, in this exclusive interview with International Tax Review
Ways to maximize your tax position Ernst & Young reveal useful corporate tax tips for 2004 from Canada, UK, Japan, Italy and Belgium
How California is cracking down on tax shelters Eric Coffill of Morrison & Foerster explains the new rules on abusive tax shelters and presents response strategies for taxpayers in California
DTA opens up tax-efficient opportunities to the east and west Belgium and Hong Kong's double taxation agreement offers a number of chances for tax planning. And, under certain conditions, withholding tax on dividends will not be levied, explain Kurt De Haen, Kris Vanderstappen and Guy Ellis of PricewaterhouseCoopers
After the acquisition: tax planning for business integration Integration of newly acquired foreign businesses poses as many tax challenges as the acquisition itself, cautions William Chip of Deloitte & Touche
Spanish thin cap reform: a partial improvement Spain has brought its thin capitalization rules into line with European Community law. But they still conflict with income tax treaties Spain has concluded with other countries, according to José María Cusí and Norma Peña Bagés of Clifford Chance
