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  • india150.jpg
    What the Indian Authority on Advance Rulings thinks of cost contribution arrangements
    A case concerning cost contribution agreements in a foreign company provides insight into how they should be structured for Indian taxation purposes.
    May 31 2012
  • india-puff.jpg
    Understanding Indian infrastructure taxation
    The infrastructure industry is booming in India. But with a raft of tax law changes and a government keen to garner higher taxes from investors, Samir Kanabar, of Ernst & Young offers some insight into key challenges of undertaking an infrastructure project in India.
    May 31 2012
  • us-flag2.jpg
    An opportunity to support US customs valuations
    Harmonising a company’s transfer pricing documentation with customs requirements has always been a contentious issue because of the inconsistencies between the two regimes. David Grace, Emin Toro and Mateo Caballero from Covington & Burling explain how taxpayers can make this process easier.
    May 31 2012
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    The advantages of automating VAT
    Eric Ruud, senior vice-president and general manager, ONESOURCE Indirect Tax for the Tax & Accounting business of Thomson Reuters, looks at how companies can better manage their global indirect tax determination and compliance processes.
    May 31 2012
  • ireland-3.jpg
    International tax planning and anti-avoidance
    With governments seeking to raise additional tax revenues to plug budget deficits, tax authorities are seeking to introduce and apply general anti-avoidance (GAA) legislation. Robert Henson and David Burke of Mason Hayes & Curran explain why a recent Irish Supreme Court decision has implications for multinational corporates doing business in and through Ireland.
    May 31 2012
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    Why Ireland continues to attract asset management business
    Martin Phelan and Niamh Keogh of William Fry Tax Advisors – Taxand describe how Irish fund structures achieve tax neutrality, and the relatively few administrative hurdles that exist.
    May 31 2012
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    Smart carbon pricing is the best way to meet budget deficits
    Jacqueline Cottrell of Green Budget Europe introduces a new report which finds that carbon taxation is not only good for the environment, but national deficits too.
    May 31 2012
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    SCC upholds new test for residency of trusts
    Ed Kroft QC and Jeffrey Shafer of Blake, Cassels & Graydon analyse the recent Supreme Court of Canada St Michael Trust Corp ruling and explain why the court’s decision has several implications for taxpayers.
    May 31 2012
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    Bosnia & Herzegovina: Tax treaty with Algeria
    Sead Dado Salkovic The tax treaty between Bosnia and Herzegovina (B&H) and Algeria signed on February 9 2009 for the avoidance of double taxation on income and capital became effective on January 1 2011.
    May 31 2012
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    Bulgaria: Tourist tax ruled unconstitutional
    Donka Pechilkova The provisions on the tourist tax, which entered into force in April 2011, were ruled as unconstitutional by the Bulgarian Constitutional Court in its ruling of April 5 2012. Two of the 12 judges of the Bulgarian Constitutional Court signed the ruling with descending opinion.
    May 31 2012
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