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What you have missed on ITR Premium

Analysing the Canada-Australia DTA; why the future of India’s DTC looks in doubt; and what taxpayers need to know about South Africa's litigation strategy were just three articles that appeared on ITR Premium last week.

September 02 2012

Luxembourg: Investors and asset managers should watch out for VAT

A common caricature is that financial transactions do not involve VAT. But things are not quite so simple anymore, explain Christophe Plainchamp and Nicolas Devillers of Atoz – Taxand.

September 02 2012

Treaties of the week - September 3 2012

Type of Agreement Country Country Date Signed Tax Information Exchange Agreement Netherlands Seychelles Entered into force September 1 2012

September 02 2012

How to choose branches or subsidiaries in your corporate structure

A constant issue faced by multinational taxpayers is whether branches or subsidiaries are a more useful and flexible part of the corporate structure and in what circumstances it is appropriate to employ one over the other.

Matthew Gilleard, September 02 2012

So, what are the major concerns about the certificate of entry?

Practical consequences of Germany's new certificate of entry

Jens Müller-Lee and Thomas Runge of PwC discuss the introduction of the new German certificate of entry and its practical consequences for intra-community trade.

September 02 2012

Editorial

In August, Democratic Representative Jim McDermott tabled a Bill in the US House of Representatives to introduce a national carbon tax. With the House dominated by Republicans hostile to such things, it is unlikely to amount to much more than another nice idea for fixing the economy and saving the world that fell on the sword of politics.

September 02 2012

Profile: Commissioner Semeta’s EU indirect tax reforms

Salman Shaheen talks to Algirdas Semeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud about his big indirect tax reforms.

September 02 2012

VAT management: The challenges and opportunities of interim VAT management

Suddenly finding yourself without a key part of your tax department can be a problem at the best of times, particularly in the middle of a major international merger. Salman Shaheen explores how taxpayers can benefit from interim VAT management in emergency situations and how it differs from companies’ more common experience of secondment.

September 02 2012

Russia: VAT on contractual incentives: new challenges

Alexei Matveev, Yulia Kolesnikova and Anna Nikiforova of Ernst & Young look at the practical Russian VAT implications of contractual incentives and highlight new horizons in this area.

September 02 2012

Brazil: The deemed ICMS taxable basis and its effects

The Brazilian states have been abusing their constitutional competence to charge the state value added tax (ICMS) by disregarding the legal procedure to define the taxable basis of the ICMS payable in advance in the tax substitution system (ICMS-ST), argue Júlio de Oliveira and Carolina Romanini Miguel of Machado Associados.

September 02 2012

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