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  • Namibia to reduce corporate tax rate
    Namibia is set to cut the corporate tax rate for non-mining companies as well as make important changes to withholding tax rules on interest.
    April 05 2010
  • Germany to use R&D to encourage investment
    The German government plans to introduce R&D tax incentives to attract and sustain investment in the country and also to comply with an EU-wide R&D initiative.
    April 05 2010
  • OECD and the Council of Europe agree on update to treaty
    It is hoped the new protocol will boost multilateral cooperation and reduce cross border tax evasion.
    April 05 2010
  • sanjay20sanghvi.jpg
    Advance Ruling Authority clears up applicability of India-Mauritius treaty
    Sanjay Sanghvi and Daksha Baxi discuss the landmark E*TRADE litigation and its implications for the India-Mauritius tax treaty.
    April 05 2010
  • Circular clarifies Chinese tax law
    The State Administration of Taxation (SAT) in China has issued a circular that further clarifies certain aspects of the country’s tax law.
    April 05 2010
  • Survey finds large rise in controversy in Spain
    A survey by accounting firm KPMG found 82% of respondents said they faced the same level of transfer pricing controversy as last year. In Spain there was a significant increase, however.
    April 05 2010
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    Authorities up the pressure on fraudsters
    If enacted, amendments to Spanish law will increase the penalties for tax fraud, such as a longer prison term and direct liability for companies, and give the tax authorities more time to investigate cases. However, the changes will also add uncertainty for taxpayers, explain Oscar Morales and Manuel Álvarez of Uría Menéndez
    March 31 2010
  • AdobeStock_179616536_mauritius
    Supply of services outside of Mauritius is zero rated
    On February 18 2010, in the case "The Director, Mauritius Revenue Authority v Mega Design Limited", the Supreme Court of Mauritius reaffirmed that where supply of services are made to a person outside Mauritius according to paragraph 6 of the fifth schedule of the Value Added Tax Act (VAT Act), these services would be treated as zero-rated.
    Contributor, March 31 2010
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    Ruling on levy of capital gains tax
    Rajendra Nayak Ganesh Pai The Authority for Advance Rulings (AAR) in India, in the case of Amiantit International Holding Limited [2010-TIOL-07-ARA-IT] recently ruled on the issue of whether the transfer of shares in an Indian company for no consideration is taxable under the Income-tax Act, 1961 and whether transfer pricing provisions apply to such transfers.
    March 31 2010
  • grigorov.jpg
    Bulgarian Corporate Income Tax Act amended
    Simeon Grigorov Phani Tillirou At the end of last year Bulgaria adopted a new inclusive box of amendments to the corporate income tax act (CITA) bringing about significant changes, the vast majority of which came into force on January 1 2010. The tax box contains numerous changes on the wide range of sections covered by the CITA.
    March 31 2010
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