ITR Search | International Tax Review

Introduction of human intangible in transfer pricing

India’s Finance Bill 2012 amended the definition of international transaction by widening the definition of intangibles, with the introduction of human capital related intangibles such as trained and organised workforce, employment agreements and union contracts.

August 27 2012

Treaties of the week - August 27 2012

Type of Agreement Country Country Date Signed Tax Information Exchange Agreement Canada Costa Rica Entered into force August 14 2012 Tax Information Exchange Agreement Andorra Czech Republic August 27 2012 Tax Information Exchange Agreement Andorra South Korea August 27 2012

August 26 2012

Commissioner Semeta discusses progress on EU indirect tax reform

EXCLUSIVE: It is a busy time for the European Commission with plans underway to reform the EU’s VAT system, introduce a financial transactions tax (FTT), anti-fraud measures and a one stop shop. Algirdas Semeta, commissioner for taxation, customs union, audit and anti-fraud, talks to International Tax Review about the progress being made, the challenges ahead and his indirect tax plans for the future.

Salman Shaheen, August 26 2012

The road to FATCA implementation in Mexico

Karina Perez, of PwC Mexico, looks at the potential sticking points of FATCA from the Mexican perspective and explains how the country might move forward with its implementation.

August 23 2012

Serbia plans VAT rise

Serbia is set to be the latest country to look to increasing VAT to help balance its budget.

Salman Shaheen, August 23 2012

ECJ tax cases to look out for in September

In September the ECJ will re-open after its summer break. International Tax Review examines the tax schedule for next month and highlights the cases taxpayers will need to look out for.

Joe Dalton, August 23 2012

UK’s battle with Commission could redefine EU environmental VAT incentives

The UK will challenge the European Commission’s infringement proceedings over the reduced rate on energy saving and heating products. If the UK is successful, it could set a precedent for new environmental VAT incentives in the EU.

Salman Shaheen, August 23 2012

The road to FATCA implementation in Mexico

Karina Perez, of PwC Mexico, looks at the potential sticking points of FATCA from the Mexican perspective and explains how the country might move forward with its implementation.

August 23 2012

Romney’s Paul Ryan pick sharpens US VAT debate

Now that Paul Ryan has been confirmed as Mitt Romney’s running mate in November’s US presidential election, the focus on his tax policy ideas will intensify dramatically. One of the more eye-catching features of Ryan’s 2010 Roadmap for America’s Future Act was the proposal to replace corporate income tax with an 8.5% consumption tax.

Matthew Gilleard, August 23 2012

Mining for insights from transfer pricing leaders

Taxpayers should not pass the opportunity to get answers from influential transfer pricing officials in September.

August 23 2012

Search results for