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  • Northern Trust hires PwC financial and tax reporting professional in Australia
    Zaf Kardaras has joined Northern Trust, the advisory firm covering wealth management, asset management, asset servicing and research, as tax manager for Australia and New Zealand to adviseclients in the funds management and superannuation industries on financial and tax reporting.
    November 23 2012
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    Tax accounting features in Treasury / IRS priority guidance for 2012-2013
    The US tax authorities have listed 22 tax accounting items in its Priority Guidance Plan for 2012-2013.
    November 23 2012
  • Goodwin Procter in London office expansion
    Goodwin Procter has expanded its tax practice in London with the hire of Ben Eaton from Allen & Overy.
    November 22 2012
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    ATO outlines position on GST after High Court’s Qantas ruling
    The Australian Taxation Office (ATO) says the goods and services tax (GST) treatment of a transaction will not necessarily be affected if goods or services contemplated by a contract are never actually supplied, following the High Court’s recent ruling in the Qantas Airways case.
    Joe Dalton, November 22 2012
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    Indian ITAT ruling helps justify royalty payments by manufacturers to group companies
    A recent ruling by India’s Income Tax Appellate Tribunal (ITAT) Mumbai bench should help to justify the payment of royalty by entities undertaking contract manufacturing, toll manufacturing or fully-fledged manufacturing for their group companies.
    Joe Dalton, November 22 2012
  • sumitomo-chemical.jpg
    Indian ITAT ruling helps justify royalty payments by manufacturers to group companies
    A recent ruling by India’s Income Tax Appellate Tribunal (ITAT) Mumbai bench should help to justify the payment of royalty by entities undertaking contract manufacturing, toll manufacturing or fully-fledged manufacturing for their group companies.
    Joe Dalton, November 22 2012
  • Editorial
    Welcome to the second edition of China – Looking Ahead, a series of articles published in association with KPMG.
    November 21 2012
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    VAT reform – into the future
    On January 1 2012, the Chinese government took a giant step forward in its plan to replace the dual system of indirect taxes in China, being Business Tax (BT) and Value Added Tax (VAT), with a single VAT across both the goods and services sectors. Lachlan Wolfers, John Wang and Shirley Shen envision how the process that started with the commencement of a pilot scheme in Shanghai will progressively expand across China.
    November 21 2012
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    Chinese Customs in uncertain times
    Since the 2008 global financial crisis developed countries have been trying to repatriate manufacturing and labour-intensive industries in developing countries are facing mounting competition. Meanwhile, trade protectionism is regaining momentum in a number of jurisdictions. Lilly Li, Eric Zhou and Anthony Chau express the concern that these factors make it more complex to analyse and predict the trends of world trades.
    November 21 2012
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    Road to a comprehensive IIT system
    The State Council has indicated that a key mechanism of reforming the income distribution regime is to refine the Chinese individual income tax (IIT) system. Vincent Pang and Michelle Zhou examine how this will be done and look at the permanent establishment (PE) implications of cross-border secondment and implication of social security contributions for foreign employees and employers.
    November 21 2012
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