ITR Search | International Tax Review

Tax Relief

A monthly commentary on the notable facts, figures and goings-on in the tax world.

March 01 2013

Laos: Luxembourg becomes first EU member to sign tax treaty with Laos

Daniel Harrison In an effort to avoid the double taxation of international income and thus promote foreign direct investment, Laos has concluded double taxation agreements (DTAs) with 12 countries to date – the most recent of which was with Luxembourg on November 4 2012, the first EU member to do so. The Laos-Luxembourg DTA is pending ratification, but it is understood that it will offer a maximum dividend withholding tax rate of 5% where at least 10% of the shares are directly held.

March 01 2013

Mexico: 2013 tax reform Bill

David Cuéllar

March 01 2013

The world's leading transactional firms revealed

No one who has been around deal-making for the last five years believes that the boom times for M&A are coming back soon, but there are signs of recovery in the market. International Tax Review analyses the global M&A trends this year and highlights the leading firms renowned for their advice in this difficult field.

March 01 2013

South African carbon tax may deter foreign investment

South Africa will introduce a carbon tax under the budget 2013. However advisers fear the tax may deter foreign investment in the country.

March 01 2013

Foreign companies selling digital goods to register for VAT in South Africa

Multinationals supplying digitals goods and services will now have to register for VAT in South Africa under the budget 2013, announced on Wednesday. The measure is to reduce the loss of revenue resulting from VAT non-compliance.

March 01 2013

Argentina: New case-law regarding wealth tax on foreign investors

Andrés Edelstein

March 01 2013

South Africa limits interest deductibility on related party debt

New limits will be placed on the deductibility of interest on related party debt under the South African budget 2013, announced yesterday. However taxpayers are yet to receive clarification on the application of the arms-length test for inbound financial assistance.

Emma Powell, February 28 2013

Siemens on how transfer pricing in Asia can be different

Li Ying, tax director and transfer pricing for North East Asia at Siemens, and one of the speakers at International Tax Review’s Asia Tax Forum in Singapore in May, talks about the issues that are taking up her time, how transfer pricing in Asia Pacific can be different to the rest of the world and the one change that would make her life easier.

February 28 2013

Indian safe harbour rules will be issued says Chidambaram

P Chidambaram, the Indian Finance Minister, said in his budget speech today that rules on safe harbours will be issued.

Sophie Ashley, February 28 2013

Search results for