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UK Supreme Court favours taxpayer in final Aimia Coalition order

The UK Supreme Court has followed its March ruling in the Aimia Coalition VAT case by delivering a final dismissal of HM Revenue & Custom’s (HMRC) appeal today and awarding costs to the taxpayer.

Joe Dalton, June 19 2013
Novo Nordisk battling $3.9 billion TP adjustment on transfer of biopharmaceutical division

Denmark’s largest listed company, Novo Nordisk, has been hit with transfer pricing adjustments of DKK 22 billion ($3.95 billion) by the Danish tax authority (SKAT) resulting in an increased tax bill of DKK 5.5 billion.

June 18 2013
Tax residency certificates: The road ahead for foreign companies in India

The requirement for a tax residency certificate is still part of Indian law, even if the government has scrapped some more onerous changes. This has added a welcome chapter to attempts to rationalise the law and practice of taxation of foreign companies , argues Avinash Narvekar of Ernst & Young

June 18 2013
EU ministers to agree anti-VAT fraud mechanisms despite business concerns

EU finance ministers are expected to agree this week to implement the reverse charge and quick reaction mechanism (QRM) across member states. However, some taxpayers are concerned the measures will lead to a complex and expensive compliance burden.

June 18 2013
Brazil: Taxation of profits earned abroad on accrual basis

Cristiane Magalhaes and Tatiana Villani, of Machado Associados, explore Brazil’s peculiar rules regarding the taxation of profits earned abroad.

June 18 2013
Americas Tax Awards 2013 – time to enter is now

The research has begun for the Americas Tax Awards 2013.

June 18 2013
Indian High Court accepts planning to exploit loopholes in Bhoruka Engineering

Tax planning by Bhoruka Engineering (Bhoruka) to avoid capital gains tax on a share sale which effectively transferred immoveable property between two entities has been deemed acceptable by the Karanataka High Court. Advisers say there is nothing to stop other taxpayers taking advantage.

Joe Dalton, June 18 2013
Italian VAT rise may be postponed

The Italian government may postpone a rise in VAT until autumn to assess whether alternative ways of balancing the country’s fiscal deficit can be found.

June 18 2013
Field Fisher Waterhouse bolsters disputes practice with Pinsent partner

Field Fisher Waterhouse has added George Gillham from Pinsent Masons to its expanding tax disputes practice.

June 18 2013
European Parliament bolsters FTT

The European Parliament has maintained its support for the financial transaction tax (FTT), despite disagreements between member states over its scope.

Salman Shaheen, June 18 2013

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