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  • Guernsey commits to automatic exchange of tax information
    One of the UK’s Crown Dependencies, with which Britain has recently agreed new plans to improve tax reporting, has come out in favour of a pilot programme for introducing an international system of multilateral exchange of information.
    April 30 2013
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    ECJ top holdings decision could expand non-taxable persons included in VAT group
    Top holdings can be included in a VAT group in the Netherlands after the European Court of Justice (ECJ) ruled in favour of the Dutch government. The ruling could lead to other non-taxable persons being included in the VAT group.
    April 30 2013
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    FIBRAs insight: Towards a decade of Mexican REITs
    As we approach the 10-year anniversary of real estate investment trusts (FIBRAs/REITs) being introduced in Mexico, Alfredo Sánchez and Roberto Padilla Ordaz of Chevez, Ruiz, Zamarripa y Cia track the regime’s development and explain why these investment vehicles have become more attractive in recent years.
    April 30 2013
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    Public Accounts Committee criticises Big 4 secondments to government
    The UK Parliament’s Public Accounts Committee (PAC) has urged a ban on external accountants working temporarily inside government, as well as calling for tax code simplification, in its latest report Tax avoidance: The role of large accountancy firms.
    Matthew Gilleard, April 29 2013
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    Insights on the latest UK GAAR Guidance
    A paradox of the General Anti-Abuse Rule (GAAR) is that it is meant to be narrowly focussed, targeted at abusive tax avoidance schemes and yet some of the threshold tests – “one of the main purposes” and “tax arrangements” - could describe conventional everyday planning.
    April 29 2013
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    France in capital gains tax U-turn
    The French government has performed a U-turn which sees a reversal of the planned increase in capital gains tax (CGT). President Francois Hollande said he is correcting a “misunderstanding”.
    Matthew Gilleard, April 29 2013
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    Tax: Law and morality - which way now?
    International Tax Review magazine editor Salman Shaheen will chair an IF Campaign debate with UK Exchequer Secretary David Gauke and other members of Parliament on the impact of tax avoidance on developing countries.
    April 29 2013
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    Max Baucus retires: What next for US tax reform?
    Max Baucus, Senate Finance Committee chairman, has decided to not seek re-election and opinion is divided over whether this announcement improves or hampers the prospects for a comprehensive reform of the US tax code.
    Matthew Gilleard, April 29 2013
  • Unclear tolerance bands put Indian taxpayers at greater risk of TP adjustments
    Indian taxpayers that import goods into the country and sell in bulk will be at greater risk of transfer pricing adjustments as the government has reduced the tolerance band for wholesale traders to 1%. Advisers have said more clarification is needed on how the tolerance bands will be applied.
    Emma Powell, April 29 2013
  • Vote for the leading force in global transfer pricing
    TPWeek is running a readers' poll on the leading force in global transfer pricing. You can vote now.
    Sophie Ashley, April 28 2013
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