ITR Search | International Tax Review

European Commission to assist 10 member states adopt FTT

EU finance ministers last week failed to unanimously agree on adopting a financial transactions tax (FTT), but 10 member states are set to push ahead with the support of the European Commission.

Salman Shaheen, June 28 2012

Japan’s set to double VAT, 10% rate in 2015

Japan’s lower house has voted to double VAT, but rates are likely to continue to rise.

Salman Shaheen, June 28 2012

Enter now for the Americas Tax Awards 2012

The research process for International Tax Review's Americas Awards has begun.

June 27 2012

How to manage a Brazilian tax dispute

Brazil’s complex tax legislation makes it difficult for companies to steer clear of disputes with the tax authorities. Depending on a taxpayer’s operations in Brazil, it may have to deal with different authorities at local, state, and federal levels.

Joe Dalton, June 27 2012

UK taxpayers must say no to planning schemes after HMRC’s Greene King tribunal win

Brewing company Greene King is facing a potential double tax bill after the First-tier Tax Tribunal dismissed its appeal seeking tax relief for an intra-group payment of more than £20 million ($31.2 million).

Joe Dalton, June 27 2012

Baker & McKenzie promotes nine to partnership

Baker & McKenzie has promoted nine members of its global tax group to the position of partner. Six of the promotions are effective July 1, while three promotions in North America were effective from January 1.

June 27 2012

Global: A wave of uncertainty: Transfer pricing risk in the 21st century

Despite trends towards simplification and clarification of rules, transfer pricing has become more complicated and the trend is leaning towards more uncertainty. Thomas Borstell and Loren Ponds, of Ernst & Young’s global transfer pricing team, explain how taxpayers can manage their transfer pricing risk in the changing environment.

June 26 2012

Germany: Hypothetical arm’s-length testing and intellectual property

Intellectual property (IP) is the major value driver in the global value chains of multinationals. Correspondingly, given its impact on profit allocations between group affiliates, it is also the most controversial transfer pricing issue both in tax legislation and tax audit practice. Yves Herve and Susann van der Ham of PwC focus on German particularities that arose out of new tax legislation from four years ago.

June 26 2012

Taxpayer’s view: Transfer pricing in financial services

A financial services taxpayer discusses the strategic contours of transfer pricing in financial services and the challenges that the industry faces.

June 26 2012

OECD: How the OECD has passed on the intangibles baton

Joe Andrus and Marlies de Ruiter joined the OECD’s Centre for Tax Policy and Administration (CTPA) at a critical time for Working Party No 6’s project on the transfer pricing aspects of intangibles. Sophie Ashley spoke to both of them to see how they picked up the threads of this important work.

June 26 2012

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