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  • zafirova.jpg
    Bulgaria: New law on the activities of collective investment schemes
    Anna Zafirova
    February 01 2012
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    Why the future is looking bright for dispute resolution in China
    One taxpayer has proved it is possible to challenge the Chinese tax authorities A Chinese taxpayer has successfully demonstrated that there are effective legal procedures to formally challenge Chinese tax decisions.
    February 01 2012
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    Sovereign immunity: A US and European view
    With the US recently proposing changes to the regulations under section 892 of the US Internal Revenue Code concerning investment through controlled entities by foreign governments including typical sovereign wealth funds, Peter Blessing and Ansgar Simon of Shearman & Sterling in New York provide an update on the US position and briefly compare the overall approach taken in the US with that taken in the UK, France and Germany.
    February 01 2012
  • Pascal Saint-Amans finds his stride in Owens’s shoes
    When Jeffrey Owens announced his retirement as head of tax policy and administration at the OECD, the race was on to replace one of the most important figures in global tax affairs. Pascal Saint-Amans is that man and, in an exclusive interview with Salman Shaheen, he discusses his priorities on transparency, transfer pricing and tax avoidance as he takes up his new position this month.
    February 01 2012
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    Why the Netherlands implemented a bank tax
    There is strong political feeling resonating around the world that the banking sector must contribute to the recovery from the global financial crisis. With the introduction of a bank tax in the Netherlands from July 2012, Peter Kavelaars of Deloitte analyses the origins of the tax, its scope and design, and potential problems.
    February 01 2012
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    Kenny: Irish corporation tax rate stays
    Kenny says the 12.5% rate is here to stay
    February 01 2012
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    How China’s carbon tax will fail
    The Chinese government wants to introduce a carbon tax from 2015, however even if it is enacted, which remains doubtful, it is unlikely to help the country meet its climate commitments.
    Salman Shaheen, February 01 2012
  • Why taxpayers need their own transfer pricing professionals
    Across the board tax authorities are pushing to collect more revenue and transfer pricing is a prime target. In spite of economic difficulties, transfer pricing specialists are in demand across the world to deal with these extra enquiries and companies are hiring fast. Sophie Ashley looks at transfer pricing recruitment trends and requirements in some of the world’s biggest multinational companies.
    February 01 2012
  • Noerr adds tax lawyer to partnership
    Carsten Heinz has become a partner of Noerr in the firm's Berlin office. He specialises in international tax structuring and transaction advice, transformation tax law, private equity and the taxation of income on capital. In 2011, with Christoph Spiering, he advised the UK subsidiary of the Russian energy group Gazprom on its entry onto the German retail market by taking over Envacom Service, a utilities supply company in Hesse.
    February 01 2012
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    Hogan Lovells appoints new tax counsel
    International law firm Hogan Lovells has made three new appointments to the role of tax counsel as of January 1 2012: Richard Basuk in New York, Kiran Khetia in London and Stefan Schultes-Schnitzlein in Dusseldorf.
    February 01 2012
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