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IRS reorganisation signals more intensive approach to transfer pricing

The Large and Mid-Size Business division of the Internal Revenue Service (IRS) will become the Large Business and International (LB&I) division on October 1 in a move that signals a greater focus on transfer pricing.

August 23 2010
Dwindling returns for HMRC tax amnesties

HM Revenue & Customs (HMRC) has netted £89 million ($138 million) from its last two tax amnesties compared to $450 million for its Offshore Disclosure Facility (ODF) in 2007.

August 22 2010
Further delays to GST in India likely

Advisers in India now believe that a national goods and services tax (GST), which was originally intended to be rolled out in April this year, is unlikely to meet the new target of April 2011 either.

August 22 2010
Uganda plans to amend income tax law to capitalise on oil revenue

The Ugandan government wants to amend its income tax law to benefit from the profits expected from oil production in the next couple of years.

August 19 2010
Dutch withholding tax on portfolio dividends does not infringe EU rules

Claims by a French company that the Netherlands' dividend withholding tax was contrary to the EU freedom of capital principle have been rejected by the Dutch District Court of Haarlem.

August 19 2010
Department of Energy and US Treasury grant largest-ever investment tax credit

The federal government has awarded a $417 million tax credit to The Taylorville Energy Centre (TEC) for its bituminous coal project. This is believed to be largest investment tax credit granted for a single project.

August 18 2010
CRA continues to grow mutual agreement procedure programme

The Canadian mutual agreement procedure (MAP) programme saw an increase in the number of accepted and completed cases in the past year.

August 18 2010
Vodafone's Indian court case concludes

The latest round of Vodafone's three-year-long dispute with the tax authorities concluded today.

August 17 2010
Joint Committee on Taxation releases report on president's budget

On August 16 the Joint Committee on Taxation (JCT) released its report on President Obama's 2011 budget, including a description and analysis of its international tax provisions. The report provides revenue estimates for each of the tax provisions that included in the budget. The report examines a number of items concerning reform to the international tax system, including Subpart F deferral and the deductibility of interest expenses.

August 17 2010
China seeks outsourcing investment

The Chinese Ministry of Finance has issued a circular that offers exemptions for businesses involved in offshore service outsourcing.

August 16 2010

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