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There are 33,187 results that match your search.33,187 results
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    Taxpayer’s previous year transactions cannot be used as CUP benchmark
    The Mumbai Income Tax Appellate Tribunal (ITAT) has ruled that a taxpayer’s past transactions cannot be used as a comparable uncontrolled price (CUP) for the purpose of benchmarking a transaction.
    March 02 2011
  • Ni joins Zhong Lun
    Yongjun Peter Ni has joined Chinese law firm Zhong Lun as head of its tax practice. Ni joins from White & Case where he was head of the firm's greater China tax practice.
    March 01 2011
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    Real estate challenges
    Sead Dado Salkovic Slobodan Mihajlovic Despite the current economic crisis, Bosnia and Herzegovina (BIH) remains a prosperous country that can offer numerous advantages for different businesses. Tremendous improvement has been accomplished in the business environment that makes BIH an attractive economic destination for foreign investment in South East Europe.
    March 01 2011
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    Albania and Singapore sign double tax treaty
    Elena Kostovska Lorena Kurti On November 23 2010, Albania and Singapore signed a double tax treaty in New York. Specifically, the treaty deals with income taxes in both Singapore and Albania (including corporate profits tax, personal income tax and tax on small business in Albania).
    March 01 2011
  • Peru’s tax system to boost economic growth
    Jorge Otoya of Estudio Muniz highlights how a decade of growth has made Peru an attractive location for foreign investment. But as tax reforms are introduced, questions are being asked if the changes will slow the country’s development.
    March 01 2011
  • Luxembourg issues guidance on transfer pricing
    With Luxembourg introducing transfer pricing guidance back in January, Begga Sigurdardottir, Marc Rasch and Utpal Sen of PwC discuss the practical implications of the new rules and discover that all is not clear for multinational taxpayers.
    March 01 2011
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    Learning to share in China
    Li Ying, transfer pricing director at Siemens China, talks to Sophie Ashley about her experience of cost sharing, dealing with the authorities and why China’s attitude to copyright is stopping companies from transferring their IP to the country.
    March 01 2011
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    Tax Relief
    A monthly commentary on the notable facts, figures and goings-on in the tax world. Suitable items should be sent to taxrelief@euromoneyplc.com
    March 01 2011
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    Vietnam: Tax policy amendments on repatriation
    Ronald Parks Several changes to the Vietnamese tax system came into effect at the beginning of January. There are some increased restrictions that may hinder business, while others are seen as positive steps towards a transparent, stable and modern tax system.
    March 01 2011
  • The Maltese foundation
    The Minister of Finance, the Economy and Investment recently enacted L.N.312 of 2010 – The Foundations (Income Tax) Regulations, 2010 (FITR) which regulate the taxation of foundations.
    March 01 2011
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