ITR Search | International Tax Review

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

Eaton’s move to Ireland highlights need for US tax reform, more relocations expected soon

Eaton Corporation’s decision to move its headquarters from the US to Ireland, following its acquisition of Dublin-based electrical equipment supplier Cooper Industries, highlights the need for US tax reform, warn advisers.

Matthew Gilleard, 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

EC’s Semeta is right to demand better European tax cooperation, but blame lies with Austria and Luxembourg

COMMENT: The EU is not united about information exchange, one of the most important global tax policy issues of recent years, and Austria and Luxembourg are to blame.

Jack Grocott, May 27 2012

What you have missed on ITR Premium

China extending its VAT pilot, an exclusive interview with the chief tax auditor at the Swedish Tax Agency, and analysis of the taxpayer victory in the FII GLO at the UK Supreme Court were just three articles that dominated ITR Premium last week.

May 27 2012

Beneficial ownership ruling shows how to avoid Danish withholding tax

Danish taxpayers should be able to avoid withholding tax on reorganisations, after the National Board delivered a landmark ruling on deemed dividend distributions.

Jack Grocott, May 27 2012

STJ Copesul decision boosts Brazilian taxpayers’ confidence in double tax conventions

A recent victory for Copesul in Brazil’s Superior Court of Justice (STJ) should encourage companies relying on provisions of Brazilian double tax conventions (DTCs) to cut their effective tax rates.

Joe Dalton, May 27 2012

How China’s VAT reform is changing its economy

Over the past six months, Shanghai has adopted a full set of laws and regulations for its VAT pilot programme. The move will help China’s economy evolve from a manufacturing hub and encourage the development of modern service sectors

May 27 2012

UK Supreme Court judgment extends journey towards FII certainty

On May 23 2012, the Supreme Court in London handed down its lengthy judgment in Test Claimants in the Franked Investment Income Group Litigation v Commissioners for HM Revenue and Customs.

May 27 2012

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