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  • kothare.jpg
    How to prepare for India’s GST
    Sunil Kothare: The GST is on its way Taxpayers in India can no longer put off preparation for the proposed goods and services tax, despite no formal framework being published, says a leading tax director.
    September 30 2011
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    Transfer pricing and its impact on M&A transactions
    Transfer pricing in Poland not only covers tax regulatory issues and compliance aspects but it can influence the evaluation and business structure. Aneta Blazejewska-Gaczynska of Ernst & Young argues that if properly addressed during a transaction, it can give an investor a lot of valuable information to be translated into short and long-term benefits.
    September 30 2011
  • talasiewicz.jpg
    Will the Polish government encourage investment?
    Agnieszka Talasiewicz of Ernst & Young explains that a stable tax system, friendly tax authority and numerous tax incentives all point towards Poland being a sound location for foreign investment.
    September 30 2011
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    OECD report revives tax avoidance debate
    The report has revived the debate on tax avoidance
    Sophie Ashley, September 30 2011
  • Tax changes herald a new beginning
    Welcome to the first issue of a new look International Tax Review.
    September 30 2011
  • czech.jpg
    Czech Republic looks to raise VAT
    The reduction of the rate is just the first step The lower house of Parliament has approved a Bill to raise the lower VAT rate from 10% to 14%, however that is just the beginning.
    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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    Bulgaria: Concept of permanent establishment
    Simeon Grigorov The definition of permanent establishment and the taxation of business profits are precisely inter-related and therefore can reasonably be considered common.
    September 30 2011
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    US Inbound: Stop Tax Haven Abuse legislation reintroduced
    Edward Tanenbaum Tola Ozim 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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