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Update on the interest deduction limitation rules

Mika Persson Jacob Mattsson On August 30 2010 the Swedish tax agency gave its view on the application of one of the escape clauses under the interest deduction limitation rules, the so-called 10% rule.

November 01 2010
NTA signs tax treaty with Netherlands

Akira Akamatsu Jun Sawada On August 25, Japan and the Netherlands signed the new convention for the avoidance of double taxation and the prevention of fiscal evasion for taxes on income (new tax treaty) in Tokyo, revising the convention that was signed back in 1970.

November 01 2010
UN calls for increased tax revenue to reduce poverty

Erin Kelechava

November 01 2010
Income and capital tax treaty with Qatar

Simeon Grigorov Rossitza Koleva The positive development of the formal relations between Bulgaria and Qatar has been proven by the signing of numerous official documents covering the scope of the bilateral relations in many regional and international issues of common interest and concern.

November 01 2010
China's enterprise reorganisation tax rules translated

Read an English translation of Chinese legislation on Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation

October 28 2010
Hungarian parliament adopts crisis tax

Hungary's Parliament has approved a crisis tax on the energy, retail and telecommunications sectors that is forecast to raise Ft161 billion ($814 million).

Sophie Ashley, October 28 2010
Chinese surtaxes signal end of preferential tax policies for foreign investors

The tax gap is now closed up between domestic and foreign investors in China.

October 28 2010
Axa UK

harmonisation of the laws of the member states on turnover taxes; uniform basis of assesment; exemption for payments or transfers

October 27 2010
Accountants left stranded by LPP judgment

Heather Gething and Andrew Cooke of Herbert Smith explain why the Court of Appeal in London confirmed that legal professional privilege extends only to correspondence with lawyers

October 27 2010
Advocate-General outlines mixed opinion in Weald Leasing

The opinion of an Advocate-General of the European Court of Justice concerning the use of an asset leasing structure to defer the payment of tax has produced a mixed result for the taxpayer.

October 27 2010

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