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  • fig-puff.jpg
    How to streamline Spanish real estate investment structures
    The economic and legal situation in Spain has turned some of the structures traditionally used by foreign investors to invest in Spanish real estate into inefficient and highly expensive tools to maintain. Víctor Viana Barral & José Gabriel Martínez Paños of Uría Menéndez outline the disadvantages of these structures and include a proposal for a more efficient alternative.
    September 30 2011
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    Why environmental tax is topping the political agenda
    Kai Schlegelmilch, vice president of Green Budget Germany/Europe speaks to Jack Grocott about environmental taxation, fiscal reforms and what Europe can learn from Asia’s green tax plans.
    September 30 2011
  • osborne-puff.jpg
    Is a UK viable general anti-avoidance rule possible?
    The deadline for the latest review of the feasibility of a general anti-avoidance rule for the UK falls at the end of October. Georgina Colegate-Stone of Exeter College, Oxford takes a fresh look at the arguments for and against in the light of recent cases in the UK and elsewhere.
    September 30 2011
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    Reactions to the revised Energy Tax Directive
    Environmental taxation has been a divisive issue in recent years. But if there was one strong conclusion at Green Budget Europe's annual conference hosted by the European Environment Agency in Copenhagen last month, it was that the EU's Energy Tax Directive (ETD) was not working effectively and that the Commission's proposed revisions were a welcome improvement.
    Salman Shaheen, September 30 2011
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    GlaxoSmithKline files its arguments to Supreme Court of Canada
    The decision will have far reaching implications
    September 30 2011
  • barton.jpg
    PwC grows in the US
    Gregory Barton has joined the firm and will be based in the Chicago office. He will operate in both the transfer pricing and tax controversy and dispute resolution practices.
    September 30 2011
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    Japan’s finance minister seeks corporate tax cut
    Jun Azumi Japan's new finance minister, Jun Azumi (pictured), has said he wants to cut the corporate tax rate amid fears that the rising value of the yen will encourage struggling business to relocate overseas.
    September 30 2011
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    Marccus Partners strengthens tax team
    Managing partner Yves Charles Zimmerman has added two new partners to his tax team in Paris, with the arrivals of Jean Vincensini and Eugenie Berthet.
    September 30 2011
  • Mazars adds to London office
    Mazars has announced the appointment of Dario Garcia as a VAT partner in its London office. Garcia was previously global head of VAT and transfer pricing at Barclays Bank.
    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
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