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  • grigorov.jpg
    Bulgaria: Migration to Bulgaria
    Simeon Grigorov Anna Zafirova The effects of the economic recession felt in a particularly strong way in certain EU member states have resulted in migration of many foreign companies to Bulgaria. Being one of the countries in the EU with the lowest (10%) corporate tax rate, Bulgaria offers stable economic environment, as well as simple and cost-effective procedure for accommodating businessmen searching for tax optimisation of their investments.
    November 01 2011
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    The benefits of VAT reduction on Spanish dwellings
    Royal Decree-Law 9/2011 has temporary modified the VAT rate applicable to first supplies of dwellings in Spain, which has been reduced from 8% to 4% until December 31 2011. The Royal Decree-Law justifies the measure for political reasons because of the specific economic situations and the considerable effects it is intended to produce. Eduardo Gracia and Ricardo García-Borregón of Ashurst look at who really benefits.
    November 01 2011
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    Connecticut joins calls for Amazon to pay sales tax
    Connecticut is chasing $269 million from Amazon
    November 01 2011
  • brazil-puff.jpg
    Brazilian tax litigation booms as economy grows
    Brazil’s economy, which expanded by 7.5% last year, remains an attractive prospect for foreign investors. Yet for those doing business in the country, the picture is not entirely rosy. Paying tax is becoming a much more difficult and precarious business. As the revenue authorities adopt a more aggressive stance, companies are increasingly facing the risk of controversy and litigation. Reuben Bard-Rosenberg investigates.
    November 01 2011
  • Seeking efficiencies in the new IRS APA and MAP programmes
    As part of its continuing efforts to improve international operations, the US Internal Revenue Service (IRS) recently announced the reorganisation of its advance pricing agreement (APA) and mutual agreement procedure (MAP) programmes into a combined advance pricing and mutual agreement (APMA) programme. Kerwin Chung and Todd Wolosoff of Deloitte explain what the reorganisation, and its potential impact on taxpayers seeking APAs, will mean.
    November 01 2011
  • Tips to avoid documentation investigations in China
    China's State Administration of Taxation (SAT) has released information on how taxpayers should prepare and complete contemporaneous transfer pricing documentation for the coming year.
    November 01 2011
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    The 50 biggest influences in tax
    International Tax Review reveals its selection for the 50 biggest influences in international tax, with a mix of tax directors, officials, campaigners and multilateral organisations.
    November 01 2011
  • saccardo-puff.jpg
    Italy unveils regime change for taxation of financial income
    Nicola Saccardo of NCTM explains how different types of income from financial assets will be taxed in Italy.
    November 01 2011
  • merkel.jpg
    Controversy surrounds German tax cut plans
    Angela Merkel will not back down on tax cut proposals
    November 01 2011
  • deficit.jpg
    European tax approaches to deficit reduction
    European governments are using divergent deficit reduction measures Governments across Europe have been understandably preoccupied with deficit reduction measures in recent months, and their subsequent budget announcements indicate that there is no one-size-fits-all solution.
    Matthew Gilleard, November 01 2011
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