ITR Search | International Tax Review

GFKL ruling clarifies VAT treatment for debt recovery

The ECJ has today ruled that where a bank assigns a portfolio of debts at a price below face value, there is no supply of services by the assignee to the bank.

Jack Grocott, October 26 2011

The growing powers of South Africa's tax officials

The Western Cape High Court's controversial judgment in the Fastmould Specialist case held that the company had tax to pay, though the South African Revenue Service did not provide an assessment showing the amount due.

October 26 2011

ECJ explains position for companies trying to reclaim unlawful VAT

The ECJ’s ruling in the Danfoss and Sauer Danfoss case means that taxpayers can reclaim VAT from the authorities where it has been charged in breach of EU law, but there are caveats.

Salman Shaheen, October 26 2011

Migration of a well-known brand

In the ninth in a series of 10 articles on tax-effective intellectual property management, Hendrik Fuegemann, Philip de Homont, and Alexander Voegele of NERA provide a case study of how to structure the migration of a well-known brand.

October 26 2011

New OECD tax chief will assume leadership of global forum on transfer pricing

Pascal Saint-Amans will replace Jeffrey Owens as head of tax policy and administration at the OECD in February. In an exclusive interview, he told TPWeek that transfer pricing will be one of his core priorities.

October 26 2011

Taxpayer leaks surprising amount of information on APA request

A Canadian taxpayer has made an advance pricing agreement (APA) request to the Mexican tax authorities and has made an unusual amount of information public.

Sophie Ashley, October 26 2011

UN delegates voice concerns over wording of model double taxation convention

Delegates at the UN’s Committee of Experts on International Cooperation in Tax Matters are voicing their concerns about the wording of the UN model double taxation convention relating to transfer pricing.

Sophie Ashley, October 26 2011

Reluctance in UN’s approval of commentary on article 9 of OECD guidelines

The UN Committee of Experts on International Cooperation in Tax Matters has come to an agitated approval of the commentary on article 9 of the OECD’s transfer pricing guidelines.

Sophie Ashley, October 26 2011

FREE: Tax evasion clampdown draws in €14 billion, says OECD

International efforts to clamp down on tax evasion have drawn in €14 billion ($19 billion) from would-be tax evaders, the OECD has confirmed.

Jack Grocott, October 25 2011

Final twist in Vodafone’s India SC case

A final twist in Vodafone’s Supreme Court case played out last week with AT&T questioning the court on a matter that could affect the outcome of the telecommunication company's case.

Jack Grocott, October 25 2011

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