FIN 48: Quantifying the unknowable As FIN 48 enters its second year, Bob Reynolds discovers that it remains a thorn in the side of many corporate tax departments
US real estate tax critical in Irish utility deal Joanna Faith reports on Scottish and Southern Energy's acquisition of Airtricity
Portugal makes stand against abusive tax planning Rogério Fernandes Ferreira, António Fernandes de Oliveira and Andreia Pereira da Costa, of law firm PLMJ in Lisbon, argue that the government has chosen wide-ranging definition of abuse
Canada reduces tax reporting for non-residents Todd Miller and Michael Friedman of McMillan Binch Mendelsohn explain how non-residents will benefit from new measures announced in the 2008 federal budget
Tax relief A monthly commentary on the notable facts, figures and goings-on in the tax world, so called to give you a gentle exit from International Tax Review each month.
Ending the flaws in double tax treaties The purpose and function of double tax treaties is one of the hottest issues in international tax. The OECD at its meeting with tax advisers in Tokyo in March identified this as a critical issue. Monique van Herksen (Amsterdam) and Haig Oghigian (Tokyo) of Baker & McKenzie examine the principal issues.
Sovereign wealth funds become visible Sovereign wealth funds have recently become a talking point worldwide. Yet Babak Nikravesh, partner at Hogan Lovells, says that they have been a consistent feature of US investment for decades
The tax talent pool diminishes Joanna Faith uncovers some alarming trends for businesses seeking to recruit able tax people
Sponsored feature: Outsourcing: fool's gold? Ian Sadler and Peter Clements of Ernst & Young asks whether compliance outsourcing has been a victory of style over substance and examines what organisations should be looking for from their outsourcing contract and from their service provider
A healthy dialogue with taxpayers Frank Ng seeks consistency and uniformity in dealing with non-compliance. He talks to Americas correspondent Catherine Snowdon about his approach to running the Large and Midsize business group at the Internal Revenue Service
New rules tighten scope for carrying forward tax losses in share transfers Ingrid Turner and Christof Zondler of Deloitte in Stuttgart argue that despite simplifying the rules, the new Business Tax Reform Act limits the application of tax loss carryforwards in corporate share transfers
Planning for high turnover Catherine Snowdon met Sempra Energy's San Diego based tax team and discovered its priorities
Indian Budget aims to boost spending growth Vispi Patel and Rajesh Athavale, of PricewaterhouseCoopers in India, argue that finance minister Palaniappan Chidambaram's Budget seeks to achieve fiscal consolidation
Darling's budget leaves multinationals waiting on foreign profits Ralph Cunningham and Joanna Faith report on the UK Budget, gauging comment from industry and advisers
Thin-capitalisation reforms favour high-income earners Giuseppe Galeano and Alan Rhode of Camozzi Bonissoni Varrenti argue that Italy's replacement regime for thin capitalisation favours high business income earners
China issues plethora of new tax rules Jeffery Kadet and Kevin Zhu of Deloitte in Shanghai report on the raft of new rules in China published since the Enterprise Income Tax became law
Sponsored feature: Doing business in Malta Kevin Valenzia, Mirko Rapa and Nadia Cassar of PricewaterhouseCoopers, Malta report on the business environment in the Mediterranean state
