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  • Treaties of the week - August 30 2011
    Type of Agreement Country Country Date Signed Double taxation avoidance agreement India Georgia August 24 2011
    August 29 2011
  • China provides certainty on cross-border leases
    China has changed the rules for the grandfathering of exemptions on cross-border leases.
    Jack Grocott, August 29 2011
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    Intangible assets valuation and high uncertainty
    In the eighth in a series of 10 articles on tax-effective intellectual property management, Emmanuel Llinares, Lionel Ochs and Vladimir Starkov of NERA provide an example of mitigating the risks of intra-group sales of intangibles when there is uncertainty about the asset being transferred.
    August 29 2011
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    OECD’s new head of transfer pricing named
    Caroline Silberztein’s replacement as head of the OECD’s Transfer Pricing unit has been named as Joseph Andrus.
    August 29 2011
  • The transfer pricing politics behind the IRS reshuffle
    Practitioners have said the decision to move responsibility for the US advance pricing agreement programme (APA) and mutual agreement procedure (MAP) from the Office of Chief Counsel to the IRS commissioner has as much to do with the faith in the ability of Mike Danilack, deputy commissioner (international) of the Large and Mid-Size Business Division (LB&I), as it has to do with efficiency.
    August 29 2011
  • Levin-Grassley Bill revives questions over beneficial ownership
    A pending Congressional Bill puts the onus on states to acquire beneficial ownership information and reiterates the international debate over the scope of beneficial ownership.
    August 25 2011
  • Vodafone SC hearing: Week four
    Week four of the Supreme Court hearing saw Vodafone’s counsel continue his argument that if the company is to be targeted then the corporate veil of all Indian operating subsidiaries would need to be lifted.
    Jack Grocott, August 25 2011
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    France looks to tax measures for deficit reduction
    France revealed its latest attempts to allay investor fears over the country’s high debt and deficit levels on Wednesday, with tax measures dominating.
    Matthew Gilleard, August 25 2011
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    US campaigners renew pressure for repatriation of profits
    Pharmaceutical and high tech companies in the US have for months advocated a tax holiday that would allow them to repatriate profits held offshore. The House of Representatives will return from its summer break next week and commentators suggest this may be the right time for such companies to escalate their campaign.
    August 25 2011
  • Ten things you need to know about the UK-Swiss tax deal
    The UK government on August 24 reached an agreement with Switzerland to tax British citizens hiding their money in the Alpine tax haven. International Tax Review has looked at the peculiarities of the deal and found 10 key points you cannot ignore.
    Salman Shaheen, August 24 2011
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