ITR Search | International Tax Review

Why business has serious concerns about the FTT

There is continued debate about the pros and cons of a financial transactions tax (FTT). It is a subject which does not want to go away. Writing in a personal capacity, Chris Lenon, who chairs the Tax Committee of the Business and Industry Advisory Committee to the OECD, explains why the tax worries business.

March 01 2012

Why Greek tax reforms will benefit multinationals

With the Greek economy under extreme strain and the government being pressurised to impose strict fiscal measures in return for a €130 billion ($173.4 billion) IMF bailout, the country is being driven towards tax reform at high speed.

Joe Dalton, March 01 2012

How the Spanish Supreme Court ruling in Roche Vitamins contrasts with Zimmer and Dell

The Spanish Supreme Court has made a decision which not only contrasts with that of France's Zimmer case and Norway's Dell case but means taxpayers should re-examine structures where a Spanish company performs activities for non-resident related entities under contract.

Sophie Ashley, March 01 2012

Why Canada’s second ruling on beneficial ownership bodes well for taxpayers

Multinationals applying Canadian tax treaties to reduce withholding tax on royalty payments before paying funds to entities in non-treaty countries were boosted by a favourable Canadian Tax Court ruling last week.

Joe Dalton, March 01 2012

Finland: Finnish tax loss dispensation procedure to the ECJ

Janne Juusela, Borenius – Taxand The Finnish Supreme Administrative Court (SAC) issued on December 30 2011 a ruling (SAC 2011:118) regarding the dispensation procedure relating to the possibility of use of tax losses despite a qualified change in ownership in a company. In the ruling SAC decided to request a preliminary ruling from the ECJ.

March 01 2012

Opportunities in value chain transformation

The globalisation of trade and commerce has led to value being added in different quarters of the world as intermediates get transformed into finished products or services while being delivered to customers. There is now a growing need to synchronise these operations to make value chains more effective. Rakesh Mishra and Suchint Majmudar of PwC explain why this shift ought to put the business at the centre of the change and deal with advantages of value chain transformation.

March 01 2012

Ukraine: Expatriate tax returns, tax evasion and treaty with Mexico

Vladimir Kotenko

March 01 2012

Russia: Six things to look out for in 2012

Andrey Shpak, Goltsblat BLP The Russian tax environment keeps evolving following the continued growth and development of the country's economy. Below is a list of the main themes that are unfolding in Russia and how they can impact your business.

March 01 2012

The “highway robbery” of Germany’s interest regime

Companies argue they are being robbed by Germany’s interest regime Taxpayers are angry over Germany's unfair enforcement of interest on old VAT errors even when there has never been any loss to the exchequer.

Salman Shaheen, March 01 2012

WTP hires compliance manager in UK

Liz Douglas has joined WTP Advisors UK as a tax compliance manager. She was formerly with Grant Thornton and before that, BDO and Mazars. She is a chartered certified accountant and chartered tax adviser.

March 01 2012

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