ITR Search | International Tax Review

How the Philips UK case clarifies questions about group tax relief

The rejection by an Advocate General of the ECJ of the UK's defence of its group tax relief rules does not augur well for Britain for when the court's judgment comes out later this year.

May 04 2012

Indian government names members of international tax and TP board

The Indian Ministry of Finance has set up an advisory group for international taxation and transfer pricing to reduce litigation and bring certainty for taxpayers operating in India.

Sophie Ashley, May 03 2012

UK revises claims for group loss relief

HM Revenue and Customs (HMRC) has recently revised the guidance in its manuals regarding revisions to claims for UK group loss relief following mutual agreement procedure (MAP) settlements.

May 03 2012

GM makes profit while avoiding US tax

General Motors has revealed that its worldwide tax rate has gone up, having paid no US federal tax since exiting bankruptcy.

Jack Grocott, May 03 2012

South Korea’s carbon tax could prompt a regional emissions trading coalition

The South Korean Parliament has passed an emissions trading scheme (ETS) to be introduced in 2015, and Australian climate change campaigners say this strengthens the possibility of forming a regional trading coalition.

Joe Dalton, May 03 2012

Country-by-country reporting : panacea or pipe dream?

An ardent tax justice campaigner, an ex-cabinet minister and representatives from two of the largest companies in the extractive industry debated the merits of country-by-country reporting (CBCR) at International Tax Review’s Tax and Transparency Forum on Wednesday and, unsurprisingly, the concept provoked mixed reactions.

May 03 2012

Sales tax implications of group discount vouchers

Lindsay McAfee and Nima Farzaneh of KPMG look at the US sales tax implications of deal of the day vouchers offered through social networking sites.

May 03 2012

Shortlists for European Tax Awards 2012 announced

Companies such as Sony, AstraZeneca, Rank and E.ON Energy Trading have been nominated for the in-house awards at International Tax Review's European Tax Awards.

Ralph Cunningham, May 03 2012

Christensen: “Inexorable” move to automatic information exchange

The executive director of the leading campaign organisation for tax justice believes the world must make more progress on making automatic exchange of information (EoI) between tax authorities the international standard in the fight against tax evasion.

Ralph Cunningham, May 03 2012

Why there is no short answer to the viability of the arm's-length principle

Is the arm’s-length principle enough? The short answer is not quite, but when you put multinational companies, tax campaigners, OECD officials and economists in the same room, there is never a short answer.

Sophie Ashley, May 02 2012

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