International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,174 results that match your search.33,174 results
  • Chris Walsh of Vertex describes a difficult working environment for tax executives, where the pressure from tax authorities to comply with their obligations is intense and the number of changes to rules and rates is hard to keep up with. However, a combination of tax harmonisation and better technology could provide much needed help with the regulatory burden
  • French groups have more flexibility to decide how to divide the tax burden among its members after two Supreme Court decisions. However, the rulings could also change how M&A take place when it involves entities that have suffered losses, explain Renaud Jouffroy and Jean Sayag of Landwell et Associés
  • Sometime after key litigation, important questions to do with the net basis of withholding taxes in Europe have still not been resolved, explain Barry Larking and Robert van der Jagt of KPMG Meijburg & Co
  • by Esther Martin
  • Andrés Edelstein Ignacio Rodríguez Argentina was actively reviewing two key areas of its tax system at the end of March. One area consists of the draft bill that the Executive Branch sent to the Congress introducing changes to the Tax Criminal Law. The other, although not as broad as some may have wished, relates to a distortive tax that affects the Argentine economy. Tax Criminal Law amendments
  • By Erin Kelechava
  • Bryan Bailey Andrew Spiro In delivering its budget on March 4 2010, the Canadian federal government announced a significant liberalisation of Canadian tax laws applicable to non-resident investors in Canadian businesses.
  • by Jack Grocott
  • Hatasakdi na Pombejra In general, the franchise agreement is an agreement made between the franchisor and franchisee for the right to use the franchisor's brand know-how, including relevant services. For this purpose, the franchisee agrees to pay the franchisor in a form of franchise fee, royalty fee, marketing and advertisement service fee and other service fees to the franchisor.
  • Vicente Bootello José Ignacio Ripoll After becoming the object of several infringement procedures conducted by the European Commission, Spain has been forced to amend several non-resident income tax provisions to ensure those provisions comply with the principles enshrined in the Treaty on the Functioning of the European Union.