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  • AdobeStock_268792828_assets
    Changes to transfer pricing and thin capitalisation
    South Africa's Taxation Laws Amendment Bill has radically altered the country's transfer pricing and thin capitalisation rules.
    November 01 2010
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    FYR Macedonia – Morocco income tax treaty
    Elena Kostovska FYR Macedonia and Morocco signed a treaty on avoidance of double taxation and prevention of fiscal evasion on May 11 2010. The treaty will enter into force once ratified by both parties and will be effective from the January 1 of the calendar year following the year of entry into force.
    November 01 2010
  • Obama’s new commission proposes aggressive tax reform
    President Obama’s newly formed 18-member bipartisan National Commission on Fiscal Responsibility and Reform proposed tax measures on November 10 2010 to reduce the federal budget deficit by $3.8 trillion in nine years.
    November 01 2010
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    The DTC through a magnifying glass
    Ashesh Safi and Geeta Ramrakhiani of Deloitte analyse the implications of the new direct tax code and discover that there is a lot more to the new code than meets the eye and that achieving a simple and efficient tax system is not an easy task.
    November 01 2010
  • Editorial: All eyes on India
    Welcome to the first edition of International Tax Review's India Quarterly magazine.
    Jack Grocott, November 01 2010
  • KPMG grows China capabilities
    KPMG in China has opened a new tax office in Xiamen, in the Fujian Province.
    November 01 2010
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    Ukraine uses old approach to develop tax system
    Vladimir Kotenko In early September the Ukrainian Parliament withdrew the tax code which was voted for in the first reading back in June.
    November 01 2010
  • Mauritius develops model for information exchange
    As trade barriers are removed, the mobility of people and the access to information are ever increasing which is why the need for greater transparency and the requirement for exchange of information has been emphasised by the OECD through various initiatives. Mauritius has not remained complacent as it has developed its own model of exchange of information agreement as well as embedding an exchange of information article in most, if not all, of tax treaties that it has signed and ratified.
    November 01 2010
  • UN calls for increased tax revenue to reduce poverty
    Erin Kelechava
    November 01 2010
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    Double tax treaty between Albania and Spain
    Lorena Kurti Eylem Philippou The first treaty of avoidance of double taxation and prevention of fiscal evasion between Albania and Spain was signed on July 2 2010 in Tirana. The treaty will come into force after ratification by both contracting states.
    November 01 2010
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