ITR Search | International Tax Review

Montenegro: VAT return for non-residents companies

Considering the existing status of the Montenegrin economy, with regards to unbalanced income and expenditure in the state budget, the Central Bank of Montenegro suggested that the existing VAT rate should be increased. Luckily, additional increases of any taxes, including the VAT, will not be implemented, according to the statements of government officials.

January 03 2012

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.

January 03 2012

What the US Republican presidential candidates have to say about corporate tax

Over the next six months Republicans in each US state will vote for the candidate they want to represent the party in next November's presidential election. Here’s what the hopefuls have to say on corporate taxes.

Matthew Gilleard, January 03 2012

Poland: Valuation of intangible transfer: Practical issues in Poland

There are a number of situations that result in a transfer of intangibles in and out of Poland. Aneta Blazejewska-Gaczynska and Slawomir Buszko of Ernst & Young describe the practical issues when placing value on the transfer of intangible assets

January 03 2012

Luxembourg: Luxembourg, an attractive location for intellectual property

In today’s world, intellectual property (IP) and more generally intangible assets and innovation represent the most valuable asset of almost every industry sector without distinction. Alina Macovei, and Guy van der Heyden, of PwC Luxembourg examine Luxembourg and its opportunities for the management and development of IP

January 03 2012

Belgium: Research and development: Belgian tax opportunities

With the introduction of the notional interest deduction in 2005 and the patent income deduction in 2007, Belgium increased its attractiveness as a prime location for companies involved in R&D activities and in the exploitation of patents. Eric Warson and Koen Van Ende, of KPMG Brussels go through the tax opportunities Belgium has to offer when it comes to R&D

January 03 2012

Turkey: Turkish tax incentives for intellectual property

Intangible assets can generally be defined as identifiable nonmonetary assets that cannot be seen, touched or physically measured, which are created through time, experience, knowledge and/or effort. Güler Hülya Yilmaz of Deloitte, Istanbul, explains the difficulties involved in intangible property (IP) definition in a country where transfer pricing legislation is relatively new

January 03 2012

Snapshot of the tax controversy landscape in Canada

Canadian courts continue to be busy with tax litigation as the Canada Revenue Agency (CRA) continues to attack tax planning that it deems to be overly aggressive.

January 03 2012

Russia: Russia: trends in intellectual property regulation and taxation

The end of 2011 will mark Russia’s accession to the World Trade Organisation. Fedor Blinov, Alexey Korabelnikov and Igor Nevzorov of Ernst & Young describe some related changes to intellectual property (IP) regulation

January 03 2012

Ireland: Exploiting intellectual property from Ireland

IBM’s 2010 Global Locations Trends report ranked Ireland 1st in global inward investment per capita. This is a continuation of its ranking in previous years. Conor O’Sullivan of KPMG describes the factors that make it competitive to exploit IP in Ireland

January 03 2012

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