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  • thailand.jpg
    Rethinking regional operating headquarters
    Chinapat Visuttipat On June 2 2010, the Thai cabinet released its resolution to improve Thai tax laws in relation to Regional Operating Headquarters (ROH) with the aim of achieving the best tax incentives in the region.
    June 30 2010
  • keith.jpg
    2011 tax measures announced
    Keith O'Donnell Samantha Nonnenkamp On May 5 2010, in his traditional speech to the nation, Prime Minister Jean-Claude Juncker announced some tax measures to be introduced from 2011. All are proposals and must still be included in a draft law and discussed and finally passed by Parliament. It is likely that the proposals will evolve in this process.
    June 30 2010
  • No way to run a tax system
    The indirect transfer of shares has become one of the hottest topics in international tax in the last two years. And Asian jurisdictions is where most of the action has been happening.
    June 30 2010
  • Commission takes campaign over VAT group rules to ECJ
    Seven member states of the EU have not complied with requests to amend their VAT grouping rules, so the European Commission has said it will see them in court.
    June 30 2010
  • osborne.jpg
    Chancellor announces corporate tax cuts
    Osborne plans five year corporate tax reform plan Source: M Holland A banking levy, balanced by a gradual cut in the company tax rate, a five-year plan to reform the corporate tax system and the possibility of a general anti-avoidance rule featured in the first budget of the UK's new coalition government on June 22.
    June 30 2010
  • Circular 183 spells danger for non-residents in China
    Taxpayers in China should revisit their withholding tax obligations as local tax authorities start to investigate listed companies for not paying withholding tax on dividends distributed to non-China tax resident enterprises.
    June 30 2010
  • Switzerland rejects UBS deal with US
    The Swiss House of Representatives rejected a deal with the US government to disclose the details of 4450 wealthy American clients, suspected of tax evasion, to the US tax authorities.
    June 30 2010
  • Tax authorities' claim Vodafone warned of $2 billion tax bill
    The Indian tax authorities are claiming they advised Vodafone to pay tax on its $11.1 billion acquisition of Hutchison a month and a half before the transaction was concluded.
    June 30 2010
  • durand.jpg
    France consider new partnership legislation
    Philippe Durand Fabien Cotte France is contemplating introducing new tax legislation concerning the tax treatment of partnerships. The French tax authorities have launched a consultation process to involve tax experts and are now waiting for their feedback.
    June 30 2010
  • elena.jpg
    FYR Macedonia – Estonia income tax treaty
    Elena Kostovska FYR Macedonia and Estonia further strengthened their relations by signing an income tax treaty on November 20 2008. The treaty was ratified by both States during April 2009 and entered into force on 21 May 2009. Its effective date is January 1 2010, whereas it is applicable for a minimum period of five years. The treaty with Estonia is generally in line with the OECD convention with only a few variations.
    June 30 2010
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