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  • Andrés Edelstein Ignacio Rodríguez The Argentine wealth tax is an annual tax levied on shares or other participation in the capital of local companies owned by individuals or undivided estates domiciled in Argentina or abroad, or companies or any other type of legal person domiciled abroad.
  • Deloitte, the business advisory firm, has announced the promotion of 13 new partners within its tax practice in the UK, Switzerland and the UK Crown Dependencies.
  • The Russian parliament has finally overhauled the country’s rules After years of delay, the Russian parliament has finally passed the new transfer pricing rules, though there have been significant amendments.
  • How much would you pay for tax certainty?
  • On August 9, David Penney, General Director – Taxes for General Motors of Canada, started a one-year term as the new president of Tax Executives Institute (TEI), the world's biggest organisation of in-house tax professionals.
  • Taxpayers in Vietnam have long been calling for APAs An industry body has revealed that the Vietnamese government will introduce an advance pricing agreement (APA) programme in its tax code.
  • Peter Dachs The annual amendments to South Africa's tax legislation are mainly aimed at refining, tightening and clarifying the provisions of the relevant legislation. However, in 2010 and 2011, we have seen significant changes which have a fundamental impact on both resident and non-resident taxpayers. Some of these changes are already in force whilst others will come into effect in 2012 and 2013.
  • Taxpayers in India can avoid long disputes if they pay for the best lawyers rather than “watching the pennies”, says a top tax director.
  • Slobodan Mihajlovic Marko Milojevic During the first decade of 21st century the usual way to finance your investment in Serbia was to obtain a loan from a parent company or from the banks. The financial crisis changed this approach and the rules regarding the taxation of interests evolved accordingly.
  • Court says Canadian tax will not be affected by how a transaction is characterised for foreign tax purposes.