ITR Search | International Tax Review

OECD sees increased cooperation as the future

One-third of the OECD's tax budget goes on engagement with non-members, said the organisation's chief tax official.

September 01 2010

Treaty Passport Scheme in action

HM Revenue & Customs' (HMRC) Double Taxation Treaty Passport Scheme became effective on September 1 2010.

September 01 2010

Return of property funds in Thailand

Property funds remain entitled to significant tax savings under new rules. But Chinapat Visuttipat of HNP COUNSEL Taxand in Thailand warns that careful planning must be carried out before venturing into this type of investment.

August 31 2010

Brazil publishes its black and greylists

Andrea Bazzo Lauletta and Luiz Felipe Centeno Ferraz of Mattos Filho, of Veiga Filho, Marrey Jr e Quiroga Advogados in Brazil explain how the country is modernising its categorisation of tax havens and privileged tax regimes.

August 31 2010

Targeting indirect share transfers by foreign investors

Jon Eichelberger of Baker & McKenzie in Beijing warns taxpayers about the difficulties raised by circular 698 for foreign investors. The new regulations bring in procedures for reporting that will affect many international companies.

August 31 2010

Uruguay: Newcomers to transfer pricing are still learning

With enactments of important rules only taking place in 2009, transfer pricing regulations are still very new in Uruguay. Jonás Bergstein and Domingo Pereira explain how the new rules are changing business practices in Uruguay and demonstrate how closely the authorities are trying to follow the OECD guidelines.

August 31 2010

Mexico: Moving forward along a different path

In Mexico, the transfer pricing rules have been in force since 1997, a relatively long time in Latin America. Moisés Curiel, Carlos Linares and Emilio Angeles talk taxpayers through staying on the right side of the notoriously strict

August 31 2010

Ecuador: Taxpayers racing to catch up as new rules settle in

With transfer pricing rules only introduced in 2005, Ecuador is still feeling its way through the implications. Diego González-Béndiksen and Diego Almeida talk through what taxpayers can and cannot do under the fledgling laws.

August 31 2010

Peru: Transfer pricing rules are developing rapidly

Since the arm's-length principle was introduced in Peru in 2001, there have been multiple updates and extensions to the rules on transfer pricing. Claudia González-Béndiksen and Paola Gutiérrez list the important points taxpayers must be aware of, such as maintaining stringent documentation as well as filing an annual sworn informative return.

August 31 2010

Colombia: Getting documentation right is crucial for taxpayers

Transfer pricing legislation is relatively new in Colombia and with taxpayers, advisers and officials still finding their way, questions are still being asked. Diego González-Béndiksen and Rhina Toro Infante warn severe penalities wait for those who do not manage to comply.

August 31 2010

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