ITR Search | International Tax Review

New Argentina-Chile tax treaty creates fresh structuring opportunities

Argentina and Chile have signed a new double tax treaty to replace the treaty unilaterally terminated by Argentina in 2012. Ignacio Rodriguez and Andres Edelstein of PwC in Argentina outline the new structuring opportunities that are available for taxpayers.

June 01 2015

US Supreme Court ruling: How wide-ranging will the Maryland-Wynne verdict be?

The US Supreme Court has ruled that the state of Maryland has been operating a tax system which is unconstitutional and which has led to double taxation for taxpayers because of the lack of tax credits for income earned out-of-state.

Joe Stanley-Smith, June 01 2015

Ireland updates mandatory disclosure regime

Brian Duffy of William Fry Tax Advisors – Taxand Ireland looks at the impact changes to Ireland’s GAAR will have on the country’s mandatory disclosure regime.

May 31 2015

ITR launches app!

The International Tax Review app is now available! International Tax Review subscribers can now download the ITR app, giving them full access to the latest ITR articles while they are on the go.

May 31 2015

India and Japan work on mutual agreement but ignore crux of issue

India and Japan are working to resolve a number of disputes through the mutual agreement programme (MAP) showing a resolution to improve the dispute atmosphere in India.

Sophie Ashley, May 28 2015

Businesses report difficulties in obtaining APAs with China

Though China has had an advance pricing agreement (APA) programme for nearly a decade, some businesses report that obtaining APAs in China is challenging due to a lack of manpower at the State Administration of Taxation’s (SAT) transfer pricing team.

May 27 2015

ECJ clarifies German case on investment fund lump-sum taxation

In its judgment dated May 21 2015 (Wagner-Raith) the European Court of Justice (ECJ) confirmed that the German lump-sum taxation according to section 18 paragraph 3 of the German Foreign Investment Act (GFIA), as effective until the end of 2003, is within the scope of the standstill clause of article 57, EC Treaty.

May 27 2015

How to use technology to gain control of your TP operations at a global level

The list of up and coming international tax regulations might look like a plate of alphabetti spaghetti but, whether talking about base erosion profiting shifting (BEPS), country-by-country reporting (CbCR), operational transfer pricing, FATCA, data analytics, IFRS or common reporting standards (CRS), the common goal is increased global reporting of tax information.

May 27 2015

Nokia withdraws asset freeze request as Delhi High Court case begins

Nokia India’s latest dispute with the Indian tax authorities kicked off on Tuesday [May 26 2015] in the Delhi High Court.

Joe Stanley-Smith, May 27 2015

Creditors reject Greek VAT reform

Plans for sweeping changes to the VAT system, which would cut the rate businesses pay from 23% to 15%, have been rejected by Greece’s creditors.

Joe Stanley-Smith, May 27 2015

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