ITR Search | International Tax Review

India: Negative list of services – a pre-cursor to GST?

The concept of having a negative list of services, taxing all services comprehensively with a small list of exempt services, has been a frequent subject matter of discussion in recent past especially since India is on a cusp of undertaking sweeping reforms of its taxation regime with the advent of the Direct Taxes Code and unified GST, explains Sachin Menon, head of indirect tax at KPMG India.

February 17 2012

Corporate tax reforms will keep Switzerland ahead of competition

Switzerland has long been a desirable location for multinationals, thanks largely to its extremely competitive corporate tax regime. Samuel Ramp and Oliver Jaeggi, of Tax Partner – Taxand, explain how new tax reforms initiated by the Swiss government will make the country’s regime even more attractive for international companies in future.

February 17 2012

Taxation of Swiss real estate investments

Almost unscathed by the sub-prime turmoil during the last couple of years, the Swiss real estate market is, and has always been, an attractive investment location. Stephan Pfenninger, of Tax Partner – Taxand, assesses the reasons why.

February 17 2012

Taxing non-resident employees

Ingo Heymanns and Andrew Chapman of PwC analyse a recent Federal Court of Switzerland ruling that provides clarification on the taxation of employment income for non-resident employees of an employer domiciled in Switzerland.

February 17 2012

Tax transparency in the spotlight like never before

Companies around the world are beginning to understand the importance of transparency about their tax affairs and the reputational benefits of eschewing aggressive tax planning. They will have the opportunity to debate these crucial issues with administrators, activists and practitioners at International Tax Review's first Tax & Transparency Forum on May 2.

Salman Shaheen, February 17 2012

Sustainability and defence of principal company structures

The concept of a principal company structure (PCS) is far from new, yet national tax regimes are increasingly targeting these structures for enhanced and aggressive scrutiny. While this increased scrutiny is not limited to Swiss-based PCSs, Carl Bellingham and John Lindstrom of PwC warn that tax authorities may focus on a Swiss-based PCS due to the sheer number of such structures in Switzerland.

February 17 2012

Exchange rate differences and foreign currency translation

Andreas Helbing and Fabian Duss of ADB Altorfer Duss & Beilstein outline the rules applying to bookkeeping in foreign currency and the translation of financial statements into local currency and look at how multinational groups are affected by a landmark court decision about the tax treatment of translation differences.

February 17 2012

Gillard’s indirect tax plans still ruffling feathers

Not only has opposition to the Australian government’s carbon and mining taxes failed to subside as the implementation dates grow closer, it has even had a resurgence in recent weeks.

Matthew Gilleard, February 17 2012

When is tax planning reasonable in the context of a UK GAAR?

The UK is considering introducing a general anti-avoidance rule (GAAR) into its tax system. The key issue is when is tax planning to be considered acceptable and when is it to be considered "abusive"?

February 17 2012

Customs done the Swiss way

Any foreigner living in Switzerland will tell you they do things a little different, from how people work and play to how business is done. How customs is regulated is no exception, argue Simeon Probst and Christopher Roberts of PwC.

February 17 2012

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