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Malaysia clarifies source of income

Malaysia’s Court of Appeal has confirmed that interest income derived by a taxpayer from loans made to an offshore entity is foreign-sourced and therefore not subject to Malaysian income tax.

Jack Grocott, April 25 2012
Paul Hastings sends tax partner to Houston

A tax lawyer with Paul Hastings is one of four partners launching the firm’s new office in Houston, Texas.

April 25 2012
Ireland: always open for business

Ireland continues to attract investment across a wide range of sectors. Pádraig Cronin and Louise Kelly of Deloitte explain why Ireland is an ideal location for multinationals looking to take advantage of the country’s low tax rate and advantageous geographical reach.

April 25 2012
Why Russia's guidance on controlled transactions is a headache

Russia's Ministry of Finance has clarified how taxpayers should calculate the threshold for controlled transactions, but its interpretation leaves companies with a choice of non-compliance or dedicating more resources to transfer pricing.

Joe Dalton, April 25 2012
The future for investor tax reporting

If governments have their way, FATCA will be only the start of the path towards worldwide automatic exchange of information.

April 24 2012
The role of tax transparency and corporate social responsibility

The public attention generated by recent UK tax settlements, as well as continued pressure on corporates from protest groups, have brought the role of transparency in corporate social responsibility to the fore.

April 24 2012
Congress takes fresh look at cutting US non-compliance

The organisation that is responsible for oversight of how the US government spends tax revenues has put forward seven measures to improve tax compliance and reduce the tax gap.

Ralph Cunningham, April 24 2012
US draws one more country into FATCA net

Ireland’s tax authorities have confirmed to International Tax Review that they are in talks with the Internal Revenue Service about the implementation of the Foreign Account Tax Compliance Act.

Ralph Cunningham, April 24 2012
NY Supreme Court case shows US taxpayers ignore whistleblowers at their peril

A first-of-its-kind tax case filed by New York’s Attorney General last week is a warning signal to US companies that whistleblowers will make them pay for tax evasion.

Joe Dalton, April 24 2012
German taxpayers to get extended grace period on Gelangenbestätigung

The German government is likely to extend the grace period for accepting documentation to prove the intra-Community supply of goods from German companies to December 31 2012, according to a senior tax authority source.

Joe Dalton, April 24 2012

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