Search results for

Josefina Casals César Agliati Recently enacted Law No. 20.448 (MK3 or Stock Market Law 3) introduced amendments to certain laws in order to improve the liquidity, financial innovation, and integration of the Chilean stock market. One of the most relevant changes in this regard was made to Decree Law No. 1.328 (Mutual Funds Law) and to Decree Law No. 824 (Chilean Income Tax Law), by means of incorporating a new financial instrument in Chile, the exchange-traded funds or ETF, which are widely in use around the world.

John Leopardi In the September issue of International Tax Review, my colleagues summarised the Canadian government's recent proposal requiring mandatory disclosure of certain tax avoidance transactions. Quebec is further along in the process, having made several announcements during the last couple of years regarding Quebec's intention to counter aggressive tax planning (ATP), including having released draft legislation and the detailed prescribed reporting form last spring.

After July's proposal that the Australian government will start taxing resource companies on their profits at a 40% rate, Denise Honey and Leon Mok of Pitcher Partners explain how politics and lobbying forced the government to think twice about this controversial new tax.

One month since its introduction, David Gubbay of Dechert explains how the UK's new double taxation treaty passport scheme will increase efficiency for taxpayers, but only if they follow the guidelines.

Delegates at International Tax Review's tenth Global Transfer Pricing Forum in Amsterdam last month had many questions and concerns about transfer pricing that ranged from sourcing to financial transactions.

By Alex Fischer and Andrés Carey, Carey y Cia, Chile

Multinational businesses are increasingly moving to shared service centres (SSCs) as they seek to transform the efficiency and effectiveness of their finance functions. VAT reporting and compliance can benefit from this trend, believe Gary Harley and Chris Downing of KPMG

By Sophie Ashley

Managing indirect tax costs and compliance represents a significant and frequently underestimated challenge for many companies engaged in the cross-border trade of goods, believe Hatasakdi na Pombejra and Tatpicha Pipatmongkolchai of HNP Taxand

By Salman Shaheen