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Ukraine documentation guide

The adoption of the Tax Code by the Ukrainian Parliament at the end of 2010 has become a milestone event for the Ukrainian business community, including a substantial revision of the transfer pricing regulations. Yuliya Nogovitsyna and Anna Vitko, of KPMG, provide an overview of the new regulations and their impact on taxpayers operating in the Ukraine.

October 23 2011

UK Uncut joins calls for Hartnett to quit

The UK Uncut protest group has backed calls for the resignation of Dave Hartnett, HM Revenue & Customs’ (HMRC) permanent secretary, over a tax settlement with Goldman Sachs.

Salman Shaheen, October 23 2011

India seeks information exchange through Swiss treaty

India’s efforts to protect its revenue base have been boosted with the completion of the amended tax treaty with Switzerland.

Matthew Gilleard, October 23 2011

Controversy surrounds German tax cut plans

A publicly played-out dispute over tax policy within the German coalition government came to a head on Saturday, with Chancellor Angela Merkel openly rejecting the claim from a junior coalition partner that tax cut proposals had been taken off the government’s agenda and would therefore not see implementation.

Matthew Gilleard, October 23 2011

INTERVIEW: IRS transfer pricing director will focus on enforcement

Sam Maruca, the new director of transfer pricing at the Internal Revenue Service (IRS) in the US, is now two months into his specially created role and tells TPWeek that his main focus is enforcement.

October 20 2011

Dutch Supreme Court refers questions to the ECJ on the scope of deemed supplies

Jeroen Bijl of PwC asks whether land should be included in the taxable amount.

October 20 2011

Exclusive: Tax can and must be used to tackle climate change, says Michael Jacobs

Michael Jacobs was former UK Prime Minister Gordon Brown’s special adviser on the environment and is now a visiting professor at the London School of Economics. In an exclusive interview with Salman Shaheen of International Tax Review, Jacobs discusses his time formulating environmental tax policy at 10 Downing Street, the role tax can play in tackling climate change and just what he thinks of the new government’s record.

Salman Shaheen, October 20 2011

ECJ: German treatment of outbound dividends is discriminatory

The European Court of Justice (ECJ) has ruled that the German withholding tax deduction on outbound dividends is incompatible with EU law because it violates the principle of free movement of capital.

Matthew Gilleard, October 20 2011

Portugal taxes electricity and raises VAT

The Portuguese government has raised indirect taxes as part of a package of measures designed to cut its deficit.

Reuben Bard-Rosenberg, October 20 2011

Beneficial ownership grabs attention

Arun Chhabra and Nidhi Gupta of Walker, Chandiok & Co analyse the concept of beneficial ownership and discuss the implications, meaning, judicial precedents that are relevant to Indian taxpayers. The pair also dissect the recent OECD discussion paper on the topic.

October 19 2011

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