ITR Search | International Tax Review

Brazil’s interpretation of unconverted executive measures

Tax authorities have released their interpretation on the effects of executive measures that were not converted into law.

July 03 2012

Transfer pricing and the interaction with R&D relief and the Patent Box

The UK is becoming an increasingly competitive place to conduct research and/or hold intellectual property (IP). Lorna Smith, Matthew Dixon and Nicola Bellamy of Grant Thornton go through the changes to the UK tax system over a number of years, such as the extension of R&D reliefs and the introduction of the patent box regime, and their impact on transfer pricing.

July 02 2012

The reality of Indian domestic transfer pricing regulations

The Finance Bill 2012 enhanced the scope of Indian transfer pricing regulations to cover specified domestic transactions (SDT), effective from the financial year 2012 to 2013.

July 02 2012

Indian GAAR committee submits recommendations to government

The committee charged with providing the Indian government with recommendations on the implementation of the general anti-avoidance rules (GAAR) has submitted its findings, including recommendations regarding the threshold for triggering GAAR and its application for foreign institutional investors.

Matthew Gilleard, July 02 2012

OECD latest to urge lower US corporate tax rate

The OECD has recommended that the US should reduce its corporate tax rate, joining the voices of many tax directors, advisers, politicians and industry groups who have already stated the case for reform.

Matthew Gilleard, July 02 2012

Report assesses competitiveness of UK tax system

The Oxford University Centre for Business Taxation (CBT) has assessed how close the UK government has come to achieving its stated ambition to “create the most competitive corporate tax regime in the G20”, highlighting that there is still work to be done.

Matthew Gilleard, July 02 2012

HMRC announces Hartnett’s replacement

HM Revenue & Customs (HMRC) has announced that Edward Troup, the Treasury’s director general for tax and welfare, will succeed Dave Hartnett as the revenue’s most senior tax professional on August 1.

July 02 2012

What you have missed on ITR Premium

How the European Commission is helping 10 member states to adopt a financial transactions tax (FTT), why Essar’s unresolved sales tax liability has clouded its annual accounts, and what Finance Minister Pranab Mukherjee’s resignation could mean for Indian corporate tax policy were just three articles that appeared on ITR Premium last week.

July 01 2012

Cyprus IP Box regime improves competitive tax advantages

Maarten Koper and Olga Chervinskaya of Ernst & Young explain how the IP Box regime could give Cyprus a competitive tax edge over certain other European jurisdictions.

July 01 2012

Why Gillard should have backed down over Australian carbon tax

COMMENT: Yesterday marked the introduction of Australia’s carbon pricing mechanism, with companies being charged A$23 ($23) a tonne for their carbon dioxide emissions. Prime Minister Julia Gillard has swum against the tide to drive through the unpopular measure, but her efforts might be in vain and could also cost her the premiership.

Matthew Gilleard, July 01 2012

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