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  • twitter150.png
    Twitter lines nest with Ireland’s tax and transfer pricing regime
    Micro-blogging site Twitter has announced its European headquarters will be based in Ireland, joining a number of other hi-tech companies, to make use of its 12.5% corporate tax rate and beneficial transfer pricing regime.
    October 03 2011
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    China issues new rules for resident enterprises
    China’s State Administration of Taxation has clarified a number of issues relating to the administration of foreign companies that are controlled by Chinese investors.
    Jack Grocott, October 02 2011
  • Evans, Philp partner joins Tax Court of Canada
    The Honourable Randall Bocock has become a judge of the Tax Court of Canada in Ottawa.
    October 02 2011
  • China issues new rules for resident enterprises
    China’s State Administration of Taxation has clarified a number of issues relating to the administration of foreign companies that are controlled by Chinese investors.
    Jack Grocott, October 02 2011
  • US Tax Court judges reappointed
    The Senate in Washington, DC has approved the nominations of Juan Vasquez, Maurice Foley and Joseph Gale for a second 15-year term as judges of the US Tax Court.
    October 02 2011
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    Tax relief
    A monthly commentary on the notable facts, figures and goings-on in the tax world. Suitable items should be sent to taxrelief@euromoneyplc.com
    September 30 2011
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    Revised rules for intra-group loans through Cyprus
    After years of negotiations between the Inland Revenue Department and the Institute of Certified Public Accountants of Cyprus, the Commissioner of Income Tax has clarified in writing the conditions that needs to be satisfied in back to back financing arrangements involving a Cyprus entity as intermediary company.
    September 30 2011
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    Significant amendments to Canadian foreign affiliate rules
    On August 19 2011, the Canadian Department of Finance released a package of proposed amendments including significant changes to the tax rules governing the taxation of income earned by foreign affiliates of Canadian taxpayers (the proposals).
    September 30 2011
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    US Outbound: Final and temporary regulations issued on structured passive investment arrangements
    Sean Foley Landon McGrew The Internal Revenue Service (IRS) and the US Treasury Department recently released final and temporary regulations addressing the creditability of certain foreign tax payments attributable to structured passive investment arrangements (the SPIA regulations) (TD 9535 and 9536). The new regulations generally adopt the rules set forth in the proposed and temporary regulations released in 2008 (TD 9416), with certain modifications.
    September 30 2011
  • tanenbaum.jpg
    Stop Tax Haven Abuse legislation reintroduced
    On July 12 2011, Senator Carl Levin once again introduced his latest version of the Stop Tax Haven Abuse Act (Bill). Representative Lloyd Doggett recently introduced the same legislation in the House.
    September 30 2011
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