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  • European Commission v Kingdom of Spain
    Failure of a Member State to fulfil obligations; Free movement of capital; Articles 56 EC and 40 of the EEA Agreement; Difference in treatment; Dividends distributed to resident and non-resident companies;
    June 02 2010
  • Carousel fraud gang jailed
    A 21-strong UK crime gang has been sentenced to a total of 74 years in jail for VAT fraud worth £37.5 million ($54 million).
    June 01 2010
  • Vinge adds to tax team
    Swedish law firm Vinge has strengthened its tax group with the addition of a new partner. Odile Fallenius joins from Linklaters and has brought with her three associates from the same firm.
    June 01 2010
  • Canadian taxpayer wins GAAR appeal
    The Canadian Federal Court of Appeal has overturned a Tax Court decision in the Lehigh Cement Limited v The Queen interest-strip case.
    June 01 2010
  • The Netherlands and US settle mutual agreement
    A mutual agreement has been settled between the competent authorities of the Netherlands and the US which amends the procedure by which US pension funds obtain an exemption from dividend withholding tax under the Netherlands-US tax treaty.
    June 01 2010
  • Italy releases new transfer pricing documentation rules
    On May 31 the Italian government issued law decree number 78 (to be converted into law within a 60 day maximum term) that introduces transfer pricing documentation requirements in the Italian statutes.
    June 01 2010
  • Australia releases ruling on business restructuring
    The Australian Tax Office (ATO) has today released a draft taxation ruling on the application of transfer pricing provisions in business restructurings.
    June 01 2010
  • Study recommends stricter transfer pricing rules for Africa
    An annual study has called for African countries to deal with transfer pricing abuse to help move towards more effective, efficient and fair taxation across the continent. While in South Africa, new transfer pricing proposals fail to cover all the changes that were hoped for.
    June 01 2010
  • ESA issues formal notice about exit tax
    On March 10 2010, the EFTA Surveillance Authority (ESA) issued a letter of formal notice to Norway for failing to comply with its obligation under articles 31, 34 and 40 of the Agreement on the European Economic Area (EEA) by imposing an immediate taxation on companies that transfer their seat or assets and liabilities to another EEA state and on the shareholders of such companies and for breach of the SE Regulation.
    May 31 2010
  • covstory.jpg
    Teamwork relieves demands on tax directors
    The most admired tax directors in Europe, from a poll of International Tax Review's readers, reveal what has changed about their roles since the beginning of widespread recession. Cooperation with their business colleagues has become closer and they still value the external advisers that get to know their business properly
    May 31 2010
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