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  • flag-japan.jpg
    Japan’s credit rating downgraded following sales tax increase delay
    Credit rating agency Moody’s has downgraded Japan’s credit rating from Aa3 to A1 due to concerns over Prime Minister Shinzo Abe’s economic plan and last month’s delay of a sales tax rate hike until 2017.
    Joe Stanley-Smith, December 02 2014
  • mark-weinberger100x90.jpg
    Weinberger to drive Business Roundtable’s tax work
    EY’s chairman and chief executive officer, Mark Weinberger, who has worked for two US presidents, will lead the efforts of his fellow business leaders in the US to ensure Congress passes legislation on tax extenders and tax reform.
    December 02 2014
  • ryanair-plane.jpg
    Irish air travel tax under renewed scrutiny as ECJ partially annuls 2011 EC decision
    The ECJ has partially annulled a 2011 decision that elements of the Irish air travel tax (ATT) did not constitute state aid.
    Joe Stanley-Smith, December 02 2014
  • The attractiveness of Ireland’s ICAV regime
    On July 29 2014, the Irish Government published the Irish Collective Asset Management Vehicle Bill 2014 (the ICAV Bill). The ICAV Bill, when enacted, will provide for a corporate vehicle structure specifically designed to meet the needs of the global funds industry with several advantages over the existing corporate structure (that is, the public limited company (plc)) for collective investment schemes in Ireland. The Irish Government has indicated that the ICAV Bill will be enacted before the end of 2014.
    December 01 2014
  • david-patterson-media100x90.jpg
    David Patterson steps up at Chapman Tripp
    David Patterson has become a tax partner of Chapman Tripp in New Zealand. He specialises in the structuring of commercial transactions and taxation law, with a focus on corporate and international taxation and has advised on the commercial and tax structuring and financing of a wide range of commercial arrangements and their negotiation and documentation.
    December 01 2014
  • Deals of the week - December 1 2014
    To add your firm's deals to our weekly online and monthly print deals tables, contact Joe Stanley-Smith on joseph.stanley-smith@euromoneyplc.com
    December 01 2014
  • osborne-george.jpg
    Autumn Statement preview: Osborne to maintain pro-business environment
    George Osborne, UK Chancellor of the Exchequer, presents his final Autumn Statement next week, before the general election on May 7 2015. The tax focus will be on maintaining UK competitiveness through policy that creates a business-friendly environment.
    Matthew Gilleard, November 28 2014
  • Tax Court of Canada restricts use of information discovered in court proceeding
    William Maclagan, QC and David Ross, of Blake, Cassels & Graydon explain why the Tax Court of Canada stopped the Canada Revenue Agency (CRA) from using evidence from litigation to support fresh reassessments against Fio Corporation.
    November 28 2014
  • flag-scotland-countryshape.jpg
    Scotland gains more taxing powers
    Scotland is to gain greater tax-raising powers after the release of the Smith Commission report. But the benefits for the country will see are not as clear-cut as some may have originally thought.
    Matthew Gilleard, November 28 2014
  • The dangers of creating an accidental PE and how to avoid it
    As companies’ employees become more globally mobile, there is an increasing risk that a permanent establishment (PE) may occur unintentionally, leaving taxpayers at risk of taxable income liabilities.
    Sophie Ashley, November 28 2014
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