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Latvia hopes to attract holding companies with tax amendments

Foreign companies may benefit from using Latvian holding companies for short-term investments following amendments to the country’s Corporate Income Tax Act.

Joe Dalton, June 11 2012
Senate’s Baucus outlines US tax reform goals

Senate Finance Committee chairman Max Baucus yesterday laid out his goals for comprehensive US tax reform in a speech to the Bipartisan Policy Center. Baucus said any new-look tax code should promote and enhance broad-based job growth, competitiveness, innovation, and opportunity.

Matthew Gilleard, June 11 2012
HMRC releases UK GAAR consultation

HM Revenue & Customs today released the long-awaited consultation document on the UK general anti-abuse rule (GAAR).

Matthew Gilleard, June 11 2012
US Ways and Means re-examines treatment of tax extenders

The US House Ways and Means Subcommittee on Select Revenue Measures convened on Friday to discuss the framework within which expiring tax extenders should be evaluated.

Matthew Gilleard, June 11 2012
CRA changes position on Canadian entity classification

The Canada Revenue Agency (CRA) has recently announced that it will discontinue its practice of confirming the classification of foreign entities for Canadian tax purposes.

June 11 2012
EFRAG questions proposal to amend IAS 12

The European Financial Reporting Advisory Group (EFRAG), which advises the European Commission on International Financial Reporting Standards, is concerned that the International Accounting Standards Board (IASB) has not considered fully its proposed changes to IAS 12, which deals with accounting for income taxes.

June 11 2012
Dutch follow EU trend to restrict interest deductions

A Bill sent to Dutch parliament last week seeks to restrict interest expense deductions for debt used to finance qualifying participations.

Matthew Gilleard, June 11 2012
Five steps to achieving Indian GAAR-compliant organisations

With just 10 months to go before India introduces its general anti-avoidance rule (GAAR), Gautam Doshi, group managing director at Reliance Group, outlines the five challenges CFOs and tax directors need to confront to be GAAR-compliant.

June 11 2012
India’s APA team formed

India has established the team that will negotiate the first advance pricing agreements (APA) since the measure was introduced in the budget in March, though there is speculation that the members will be responsible for unilateral agreements only.

Sophie Ashley, June 10 2012
DTAs and Islamic bonds in Hong Kong

A focus on Hong Kong's network of double taxation agreements (DTAs) and why it wants an Islamic bond market.

June 10 2012

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