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Hong Kong boosts confidence with first TP advance ruling

Taxpayers should be boosted by the new APA regime and advance ruling The Hong Kong tax authorities issued their first-ever advance ruling in a transfer pricing case, less than a month before a formal advance pricing agreement programme is introduced.

March 31 2012
Why tax competition in Asia-Pacific will only get stronger

Jurisdictions such as India, Hong Kong and Singapore have used tax policy to compete for foreign direct investment. Josephine Chuk explains why other countries in the Asia-Pacific region are likely to follow their example.

March 31 2012
Mexico: Foreign tax credit: Internal criteria vs federal court resolution

David Cuellar

March 31 2012
Hong Kong: What to look out for in 2012

Darren Bowdern

March 31 2012
Australia: Tax reform to shipping industry

Ian Farmer, PwC On February 20 2012, the government released draft legislation for a range of proposed tax incentives for the shipping industry. The proposals are relevant for both ship owners (for example, lessors) and ship owner/operators.

March 31 2012
Clean energy sector tax incentives in the US and UK

Tax incentives have long been key in the establishment and development of alternative energy. Lawyers from Shearman & Sterling in London and New York compare how the UK and US governments use incentives to encourage investment and explain why many of these incentives may not be around for much longer.

March 31 2012
OECD’s Saint-Amans levels the score with India’s Mishra over UN snub

India’s competent authority has criticised the UN’s reliance on the OECD’s Transfer Pricing Guidelines in its practical manual on transfer pricing for developing countries.

Sophie Ashley, March 29 2012
Largest finance bill in UK history spells implications for TP

On Thursday March 29, the UK government published the Finance Bill 2012. At 686 pages-long and coming only a week after the Chancellor's budget that promised tax simplification, it is ironically the largest Finance Bill in UK history.

March 29 2012
FTT could save billions for member states

The European Commission has proposed that two thirds of the revenue generated by a financial transaction tax (FTT) should replace member states’ contributions to the EU budget, in an attempt to garner more support for the levy.

Joe Dalton, March 29 2012
Noerr adds to financial services tax practice

A tax and regulation specialist from Deutsche Bank is joining the Noerr law firm in Frankfurt.

March 29 2012

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