ITR Search | International Tax Review

SARS and National Treasury seek South African DTA amendments

The South African Revenue Service (SARS) and National Treasury are discussing whether to amend tax legislation after SARS lost a recent Supreme Court of Appeal case in which a double tax avoidance agreement (DTA) was deemed to override domestic law.

Joe Dalton, May 30 2012

Responding to GAO report, IRS spells out implementation plans for FATCA

The Internal Revenue Service has confirmed is already taking action in areas covered by a Government Accountability Office (GAO) report on implementation of the Foreign Account Tax Compliance Act (FATCA).

Ralph Cunningham, May 29 2012

Google’s tax bill sparks Australian squeeze on tech firms, which is reminiscent of MRRT but could be greater deterrent

Australia is looking to the technology industry’s transfer pricing arrangements in its fight to keep revenue within its borders but critics say its focus could be a double-edged sword if it discourages technology firms from operating in the country.

Sophie Ashley, May 28 2012

Why Ireland won’t budge on corporate tax cut

Irish leader Enda Kenny signed up to the EU's fiscal compact on tighter budgetary controls in March, but this should not be taken as a sign the country will agree to EU harmonisation over corporate tax rates.

May 28 2012

Executive remuneration in Ireland

The issue of executive remuneration is a hot topic around the world with governments keen to reduce executive packages and bonuses. Olivia Lynch of KPMG explains how Ireland is treating this topic through the use of the recently introduced special assignee relief programme and why the country wants to be the number one destination for foreign direct investment in Europe.

May 28 2012

Eurostat confirms EU average corporate tax rate increases for first time since 2001

The average corporate tax rate among EU member states has increased for the first time in more than a decade, and taxpayers can expect fewer rate cuts while the financial crisis continues, according to advisers.

Joe Dalton, May 28 2012

Clare Short talks country-by-country reporting and the Extractive Industries Transparency Initiative

EXCLUSIVE: Clare Short, chair of the Extractive Industries Transparency Initiative (EITI) and former UK Secretary of State for International Development, tells International Tax Review about her efforts to introduce country-by-country reporting and how the EITI’s model of transparency could be expanded to other sectors.

Salman Shaheen, May 28 2012

Brazil issues new transfer pricing rules

Luiz Felipe Centeno Ferraz, Alessandro Amadeu da Fonseca and Antonio Carlos Marchetti Guzman of Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados analyse the recently updated Brazilian transfer pricing rules and offer insight into what it means for multinational taxpayers.

May 28 2012

Pressure grows on UK government to devolve corporate tax powers to Northern Ireland

Northern Ireland may be one step closer to convincing the UK government to allow it to control its own corporate tax rate.

Matthew Gilleard, May 28 2012

Irish loan portfolio sales and acquisitions

Conor Hurley and Jonathan Sheehan of Arthur Cox explain why Ireland is the ideal location for investment and explain why the country’s tax regime makes it the best location for structuring an acquisition, whether Irish or international.

May 28 2012

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