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What you have missed on ITR Premium

OECD report after tax hedging problems; Camp discussion draft on small business tax; UK budget preview; Westinsure loses against HMRC over VAT; ECJ VAT question; New Zealand GAAR scope increase after Alesco

March 18 2013
Treaties of the week - March 18 2013

Type of Agreement Country Country Date Signed Double Taxation Avoidance Agreement (Amendment) Hong Kong Mexico March 7 2013 Double Taxation Avoidance Agreement (Amendment) India Romania March 8 2013

March 18 2013
Japanese taxpayers may now be subject to joint transfer pricing and corporate tax audits

Taxpayers in Japan may now have their transfer pricing included in a single corporate tax audit after the National Tax Authority clarified procedures to be taken during tax audits.

Emma Powell, March 14 2013
ECJ must still answer VAT exemption question for defined contribution schemes after Wheels ruling

The European Court of Justice (ECJ) handed down judgment in Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for HMRC on March 7 2013.

March 14 2013
New Zealand taxpayers fear GAAR’s scope is increasing after Alesco ruling

New Zealand taxpayers will be worried the country’s general anti-avoidance rule (GAAR) is increasingly being used to effectively re-write deficient legislation and to set aside specific legislation, after the Court of Appeal found against Alesco in a tax avoidance case.

Joe Dalton, March 14 2013
OECD report highlights after-tax hedging problems for tax authorities

Taxpayers look set for closer scrutiny from tax authorities over their attitude to tax planning and after-tax hedging.

Ralph Cunningham, March 14 2013
National Tax Tribunal ruling reveals how foreign parents can avoid Danish tax

Multinationals with operations in Denmark may be able to profit from a recent ruling by the country’s National Tax Tribunal (NTT).

March 14 2013
Judith Freedman awarded CBE for tax research work

Judith Freedman, professor of taxation law and director of legal research at the Oxford University Centre for Business Taxation in the UK (which she also co-founded), has been awarded a CBE in the New Year honours list for her work in tax research.

March 13 2013
Don’t miss GST/HST refunds on purchases from Canadian suppliers

Some non-Canadian resident businesses may be entitled to refunds for GST/HST paid in error on purchases from Canadian suppliers, says John Bain of KPMG.

March 13 2013
Ex-UBS VAT head leaves KPMG for Pinsent Masons in UK

Darren Mellor-Clark joins Pinsent Masons as head of indirect tax advisory, responsible for growing the firm’s overall VAT advisory practice.

March 13 2013

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