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There are 33,366 results that match your search.33,366 results
  • Ukrainian authorities groundlessly strive to cut off tax losses
    The Ukrainian tax authorities, in an attempt to increase tax revenues, have groundlessly opined that taxpayers cannot carry forward 2010 and older tax losses to 2011 tax returns prepared under the Tax Code.
    November 23 2011
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    Hungary hikes VAT to highest in Europe
    Hungary’s parliament has passed legislation to increase VAT from 25% to 27% in a move that will take its rate above the EU maximum.
    Salman Shaheen, November 23 2011
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    UK disclosure rules are working, say practitioners
    In a Written Answer to Parliament in London on November 15, David Gauke, a UK Treasury minister, has revealed that almost 500 direct tax avoidance schemes have been disclosed to the UK tax authorities since the end of April 2008.
    Ralph Cunningham, November 23 2011
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    Choosing the profit level indicator in transfer pricing
    In transfer pricing, the main problem for practitioners is to choose which method they will use to calculate an arm’s-length price. They must also decide which profit level indicator (PLI) they will select to support their argument.
    November 23 2011
  • New guidance for corporate tax deferral in Canada
    After the publication of new proposed rules on corporate tax deferral, the Canada Revenue Agency has now issued guidance dealing with interim filing for the proposals.
    Ralph Cunningham, November 22 2011
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    Irish banks to lose out in VAT hike
    Financial institutions could be the biggest losers if the Irish government carries out its plans to raise VAT by two percentage points.
    Joe Dalton, November 22 2011
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    Canada enhances international tax assistance
    Canada is one step closer to enhanced tax cooperation and will soon be involved in simultaneous and international tax examinations, argues Carrie Aiken Bereti of Blake, Cassels & Graydon.
    November 22 2011
  • TREATY ANALYSIS: Netherlands-Hong Kong DTA
    The double taxation avoidance treaty (DTA) between Hong Kong and the Netherlands, signed last year, will enter into force in 2012 and will increase the tax planning opportunities for companies in both jurisdictions.
    Matthew Gilleard, November 22 2011
  • EU: A new dawn for further European tax harmonisation
    A single European market in the area of taxation still does not exist. In practice, this means that multinational corporations doing business in the EU need to navigate their way through (up to) 27 different national tax administrations and administrative requirements, and widely differing national interpretations of EU tax law, directives and regulations.
    November 22 2011
  • Finland: Ruling on life insurance saving agreement
    The Finnish Central Tax Board (CTB) has given a preliminary ruling (KVL 34/2011) regarding taxation in connection with transfers of investments in life insurance saving agreement and capitalisation agreement where the taxpayer has the right to decide on which assets the policy funds are invested in.
    November 22 2011
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