ITR Search | International Tax Review

European Tax Awards 2015 - the shortlists are out

The nominees have been revealed for International Tax Review's European Tax Awards 2015.

Ralph Cunningham, March 29 2015

Tax Court denies interest deduction to TDL Group based on indirect use of borrowed funds

Tax Court of Canada decision shows that taxpayers must be wary of Canada’s interest deductibility rules when planning related-party loans.

March 29 2015

Hong Kong offers tax exemption to entice private equity

In an effort to place itself at the centre of venture capital and private equity investment in Asia, the Hong Kong government introduced a Bill in its Legislative Council on March 25 to extend an exemption from the territory’s 16.5% profits tax to include offshore private equity funds, which is already extended to other types of offshore funds.

March 29 2015

Jaitley introduces Bill to levy 90% tax on funds hidden abroad

Making good on his promise that the government would crack down on so-called black money, India’s finance minister Arun Jaitley has introduced a Bill in the lower house of parliament (Lok Sabha) which would penalise Indian tax evaders with a whopping 90% penalty and possible jail time if convicted of non-disclosure of undeclared assets held outside the country.

March 29 2015

Transfer Pricing Focus 2015 now available

Taxpayers and leading advisers provide insights on BEPS and transfer pricing from Latin and North America to China.

March 27 2015

New German regulations on allocation of profits to permanent establishments

The Upper House of the German Parliament (Bundesrat) approved the regulations on the application of the arm’s-length principle to permanent establishments (PE regulations), which follow the authorised OECD approach (AOA).

March 27 2015

Schoeneborn joins EY from Merck

Dr. Frank Schoeneborn joins EY as a partner in EMEIA Tax Centre focusing on intercompany effectiveness and operational transfer pricing.

March 27 2015

OECD paper on risk and re-characterisation could threaten arm’s-length principle says industry

Industry representatives are concerned about the continued viability of the arm’s-length principle in light of the OECD’s paper on risk and re-characterisation, released as part of the base erosion and profit shifting (BEPS) project.

Sophie Ashley, March 27 2015

Be prepared: BEPS is coming

This year's TP supplement focuses on the developments that the OECD's base erosion and profit shifting (BEPS) project have brought to international tax and transfer pricing.

March 26 2015

BEPS: Tax avoidance and evasion regulations in Chile

María Carolina Camargo and Lorenzo Gálmez of PwC Chile explain how BEPS provisions are changing the avoidance and evasion regulations in Chile.

March 26 2015

Search results for