What tax directors want in Asia Sed Crest discovers the top ten problems facing tax directors doing business in Asia and the top ten ways they want their tax advisers to improve
Sarbanes-Oxley's 404 makes demands on tax departments By Rod Burton, managing director and co-founder of the European American Tax Institute
What Sarbanes-Oxley really means for tax services Audit committees are opening up the tax services marketplace to long-overdue efficiencies. Specialists in transaction taxes will notice the change as much as those working in income taxation, according to Richard Thompson Ainsworth of Taxware
Revised film investment scheme promises tax benefits The changes to the tax arrangements for film investment in Belgium provide significant advantages for both investors and producers, declare Marc Quaghebeur and Ruth De Baere of Vandendijk & Partners
Documentation requirements raise stakes of transfer-pricing audits India's transfer-pricing regulations place a heavy compliance burden on taxpayers. The tax authorities should make sure that the burden is realistic and equitable, argues Vispi Patel of Deloitte Haskins & Sells
Authorities must go further with international tax changes Alf Capito and Leonid Shaflender of Ernst & Young discuss the recent international tax reforms introduced to increase the attractiveness of using Australia for business and investment
Changes mean careful planning for shareholders of French companies A reform in France's 2004 Finance Bill means that French companies need to think carefully about how they distribute their earnings, warns Stéphane Chaouat, of Weil, Gotshal & Manges
The evolution of income trusts An income deposit security is a work-in-progress. But the tax benefits are already apparent, believe Richard Willoughby, Alexandra Kau, Gary Gartner and Corrado Cardarelli of Torys
Revisions simplify income tax rules and procedures New rules will make the declaration of non-trade income easier in Singapore, explain Ajit Prabhu & Chan Huang Chay, of Deloitte Touche Tohmatsu
Schedule 22 changes fail to deliver wholesale benefits The UK employment-securities rules changed substantially in the Finance Act 2003. The haphazard way they were introduced didn’t help taxpayers to try to understand them, believes Darren Oswick of Simmons & Simmons
US and Barbados sign protocol limiting treaty benefits The new limitation-on-benefits article is the chief feature of the newly-amended US/Barbados tax treaty, according to Margie Rollinson, Michael Mundaca, Lilo Hester and David Benson of Ernst & Young
