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    US looks at tax code provisions regarding profit shifting and capital gains
    Last week, the Senate continued its assessment of the tax code and of what form comprehensive tax reform should take, by holding a hearing on offshore profit shifting, as well as a hearing on the tax treatment of capital gains.
    Matthew Gilleard, September 25 2012
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    France pushing for European FTT by end of year
    France launched its version of the financial transactions tax (FTT) in July, but its ambitions for the tax are much wider as it is leading the way towards a European tax.
    Salman Shaheen, September 25 2012
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    Netherlands to abolish thin capitalisation regime
    As tradition dictates, the Dutch government presented its annual budget – including the annual tax plan – on the third Tuesday of September. Tax Plan 2013 is less detailed than previous years’ plans because of proposals already published in May, but includes the abolition of the Dutch thin capitalisation rules, as well as welcome provisions for the real estate market.
    Matthew Gilleard, September 25 2012
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    India’s Nokia ruling confirms retrospective amendments cannot override DTAs
    Taxpayers were relieved to hear of Nokia’s victory in the Delhi High Court, which confirmed the Indian tax authorities cannot rely on retrospective amendments to the Income Tax Act (ITA) to override double tax avoidance agreements (DTAs).
    Joe Dalton, September 25 2012
  • OECD recognises the need for change in transfer pricing
    The need to realign international tax and transfer pricing policy, to better integrate developing countries, has never been more apparent at the International Tax Review Global Transfer Pricing Forum.
    Sophie Ashley, September 24 2012
  • South Africa’s struggle for transfer pricing transparency
    Transfer pricing can be a contentious area for authorities and taxpayers at the best of times. But in an emerging economy, with limited capacity like South Africa, getting the true picture from multinational corporations throws up challenges of its own.
    September 23 2012
  • International tax policy is out of date says ICC
    Understanding the tensions of tax policy today requires a history lesson about how the laws and requirements came to be so, -only then can we begin to find realistic solutions for businesses and tax authorities, said Cym Lowell of the International Chamber of Commerce (ICC).
    Sophie Ashley, September 23 2012
  • Pinsent Masons hires ex-Salans partner to launch China practice
    Bernd Uwe Stucken has joined Pinsent Masons to launch the UK firm's China tax practice in Shanghai. Stucken, who moved from Salans along with Wei Yun, a legal director, and two others, advises clients on the tax aspects of inbound investment into China, M&A and enterprise restructuring.
    September 23 2012
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    What you have missed on ITR Premium
    US and UK sign FATCA agreement; EFRAG responds to IAS 12 proposal; Canada's possible changes to foreign affiliate tax; State and local tax impact on M&A; Getting around LVCR; Carbon tax benefits; What Philips could mean; Grattan and fiscal neutrality;
    September 23 2012
  • Treaties of the week - September 24 2012
    Type of treaty Country Country Date signed Tax Information Exchange Agreement Argentina Cayman Islands September 12 2012 Double Taxation Avoidance Agreement Bulgaria Switzerland September 19 2012 Tax Information Exchange Agreement Isle of Man Singapore September 21 2012 Tax Information Exchange Agreement Isle of Man Turkey September 21 2012
    September 23 2012
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