ITR Search | International Tax Review

Mexico: Mexican taxation and human rights

Two recent events in the Mexican legal sphere have led to important implications for how legal provisions, including those relating to tax, should be interpreted and applied, say Nora Morales and Ramon Orendain of Chevez, Ruiz, Zamarripa y Cía.

September 05 2012

ECJ’s Portugal Telecom ruling means more flexibility on VAT deductions

Today’s judgment by the European Court of Justice (ECJ) in the Portugal Telecoms case should give taxpayers increased flexibility in choosing VAT deduction methods, advisers say.

Joe Dalton, September 05 2012

How to avoid a tax dispute in Singapore

Singapore is renowned for its multinational-friendly tax regime and for being a favourable holding company jurisdiction. However, this does not mean that disputes with the authorities cease to be a concern for taxpayers in the country.

September 05 2012

ECJ says UK group relief rules breach EU law in Philips Electronics case

The European Court of Justice (ECJ) has decided that HMRC’s attempts to stop Philips UK claiming group tax relief on losses transferred from a domestic permanent establishment (PE) infringed EU law.

Joe Dalton, September 05 2012

Why South Africa is unlikely to raise VAT

On the eve of the medium term budget policy statement, there have been rumours that a VAT rise may be on its way. Taxpayers should not panic, however.

Salman Shaheen, September 05 2012

Argentina: Foreign exchange restrictions and their transfer pricing impact

Carlos Casanovas, Gustavo Scravaglieri, Sabrina Maiorano and Pablo Godoy of Ernst & Young explore Argentina’s foreign exchange restrictions and analyse their impact on transfer pricing.

September 05 2012

Chile: Equity or debt? Funding foreign investment in Chile

Juan Pablo Navarrete and Manuel José Garcés of Carey y Cía explain that depending on whether it is through equity or debt, an investment in Chile has particular tax implications.

September 05 2012

Mexico: Structures for real estate investments by foreign funds

The hardest part of investing in real estate businesses in Mexico is ensuring cost efficiency while avoiding potential tax and operative contingencies, explains Alejo Muñoz Manzo of Muñoz Manzo y Ocampo.

September 05 2012

Canada: Draft legislation clarifies secondary transfer pricing adjustment rules

Jeffrey Shafer and Janice McCart, of Blake, Cassels & Graydon, explain what Canada’s recently released draft legislation regarding secondary transfer pricing adjustments means for taxpayers.

September 05 2012

Peru repeals VAT exemption for export of services

Peru is repealing the Export of Services Promotion Act, which will hurt many Peruvian companies selling their services abroad.

Salman Shaheen, September 05 2012

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