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Treaties of the week - April 16 2012

Type of Agreement Country Country Date Signed Double Taxation Avoidance Agreement Botswana China April 13 2012 Double Taxation Avoidance Agreement (Protocol) Cyprus Poland April 13 2012 Tax Information Exchange Agreement Greenland Liechtenstein Entered into force April 13 2012

April 15 2012
Ireland improves its R&D tax offering

Ireland's Finance Bill 2012 proposes a number of welcome improvements to Ireland's research and development (R&D) tax credit regime.

April 15 2012
Gert Müller-Gatermann joins WTS

Gert Müller-Gatermann, former director general for international taxation at the German Federal Ministry of Finance, has joined WTS as of counsel.

April 12 2012
Hungary brings European FTT one step closer

A leak from the Hungarian government’s convergence programme last week raised the prospect of the country adopting a financial transaction tax (FTT), and such a tax would have a broader scope than the European Commission’s model, according to advisers.

Joe Dalton, April 12 2012
The need to define environmental tax

Chris Lenon, group strategic adviser for tax policy at Rio Tinto, argues that it is important to distinguish environmental taxation from general taxation for it to be effective.

April 12 2012
Study team inches India closer to GST

The Indian government has established a study team to look at the possibility of harmonising service tax and central excise.

Salman Shaheen, April 12 2012
Taiwan Supreme Administrative Court provides first TP ruling

Taiwan’s Supreme Administrative Court has issued a ruling in a transfer pricing case for the first time. The litigation, which focused on adjustments, went in favour of the tax authorities.

Sophie Ashley, April 11 2012
How Channel Island retailers are getting around LVCR abolition

A source in a major Guernsey-based retailer has revealed how his company is going to attempt to get around the UK’s scrapping of low value consignment relief (LVCR) on Channel Islands imports.

Salman Shaheen, April 11 2012
Brazil’s STF to decide fate of CFC rules

Brazil’s Supreme Federal Tribunal (STF) has determined that an appeal case regarding the constitutionality of the country’s controlled foreign company (CFC) rules will have general repercussions, meaning the decision will be binding on the lower courts.

Joe Dalton, April 11 2012
Shortlists for European Tax Awards 2012 announced

The number of firms in contention for International Tax Review’s European Tax Awards shows that the competition for the money tax executives have to spend on external advisers is intense.

April 11 2012

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