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  • Scottish First Minister attacks windfall tax hike on North Sea oil
    Alex Salmond, Scotland’s First Minister, has dubbed the rise in windfall tax on the oil sector as “cack handed” and criticised the UK government for failing to run a consultation before the rise from 20% to 32% introduced in this year’s budget.
    September 11 2011
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    The double taxation risks in cross border restructuring
    The OECD project on the transfer pricing aspects of business restructuring has clarified a lot of the issues around the topic since it began in 2005, but uncertainties still remain, the annual congress of the International Fiscal Association (IFA) was told on Monday.
    September 11 2011
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    Who the UK patent box will benefit
    Paul Smith and Wendy Nicholls of Grant Thornton UK welcome the new patent box proposals but believe the take-up will be small because of the restriction to patents and the highly complicated calculation of patent box profits.
    September 11 2011
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    How Irish insurance firm profits are taxable for Dutch shareholders
    The District Court of the Hague has ruled, in a transfer pricing dispute, that the profits of an Irish reinsurance company are considered taxable income for its Dutch shareholder. Eduard Sporken and Dirk Brouwers of KPMG Meijburg & Co discuss the case and its implications.
    September 11 2011
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    UK: Tax controversy in the UK
    Revisions of previous guidance is showing signs of a more conciliatory approach by the UK tax authorities. However they are still prepared to litigate, points out Helen Buchanan of Freshfields Bruckhaus Deringer
    September 11 2011
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    Mexico: Challenges and opportunities of litigation or settlement with the tax authorities
    Manuel Sainz Orantes and Alejandro Torres Rivero of Chevez, Ruiz, Zamarripa y Cia discuss how tax litigation has changed in Mexico, noting that the tax authorities are complying more with the law. However, recent Supreme Court judgments have not always abided by legal provisions
    September 11 2011
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    The Netherlands
    Machiel Lambooij Freshfields Bruckhaus Deringer
    September 11 2011
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    Italy
    Vittorio Salvadori di Wiesenhoff Freshfields Bruckhaus Deringer
    September 11 2011
  • New Zealand
    Brendan Brown
    September 11 2011
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    Argentina: Taxpayers strive to deflect scrutiny from authorities
    The Argentine tax authorities have become more aggressive in recent years, particularly in transfer pricing matters, and have not been afraid to take legal action against taxpayers, reports Juan Manuel Soria Acuña of MCRLex
    September 11 2011
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