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There are 33,174 results that match your search.33,174 results
  • imgruth.jpg
    Lack of guidance makes taxpayers worry
    Official information on how Switzerland's new VAT Act should work is not readily available. It is causing significant uncertainty for taxpayers, say Patrick Imgrüth and Laurent Lattmann of Tax Partner – Taxand
    March 31 2010
  • UK: Doubts continue to undermine transactions
    The possibilities for using the tax assets of a UK acquisition are dogged by uncertainties this year, not least the possible reform of controlled foreign company rules, point-out Mike Lane and Stephen Edge of Slaughter and May
    March 31 2010
  • Ireland competes for investment with improved dividend regime
    The Irish government has continually sought to enhance the attractiveness of Ireland's headquarter and holding company tax regime. The latest offerings can be found in Ireland's Finance Bill 2010 where measures are proposed to improve the regime governing the taxation of inbound and outbound dividends.
    March 31 2010
  • tillirou.jpg
    Favourable ruling on loans to Russian companies
    Phani Tillirou The Cypriot–Russian business affiliations came out stronger from the Federal Arbitration Court after receiving the issued decision last September relating to the unlimited deduction of expenses and more specifically to the unlimited deductibility of interest imposed on loans for corporate profit tax purposes. Russian thin capitalisation rules failed to seal the lawfulness of their applicability against the double tax treaty concluded between the two countries.
    March 31 2010
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    Tax reclaims could be over soon for portfolio investors
    The OECD has released a draft implementation package that provides for a streamlined withholding tax relief process. This package is likely to be influential in terms of how countries modernise the cross-border withholding tax relief process. It may result in the holy grail of tax relief at source through standardised documentation and electronic filing to be realised.
    March 31 2010
  • australia.jpg
    Government takes step to improve Australian certainty
    By Jack Grocott
    March 31 2010
  • douma.jpg
    Is the X Holding judgment off the Marks?
    A European Court of Justice ruling has tax advisers debating if it diverges from the Marks & Spencer, a key judgment that also tackled whether a subsidiary's losses can be used to offset a parent company's profit in another member state. Esther Martin reports
    March 31 2010
  • Philippines Supreme Court deems government measures constitutional
    The Supreme Court of the Philippines has upheld the constitutionality of two government measures aimed at preventing tax avoidance schemes by some companies, real estate enterprises in particular.
    March 31 2010
  • supremecanada.jpg
    Supreme Court re-enters anti-avoidance arena
    For Canadian taxpayers and tax professionals, the general anti-avoidance rule, or GAAR, is synonymous with uncertainty. A new Supreme Court case will address some of the inconsistencies that have developed in the 18 years since the country enacted it. Erin Kelechava speaks to lawyers and the Canadian Revenue Agency about the court cases that have developed the doctrine and where they think the interpretation of GAAR is headed.
    March 31 2010
  • zurich.jpg
    Swiss tax reform aims to attract foreign business
    With seemingly continuous corporate tax law reforms, Andreas Staubli and Remo Küttel of PricewaterhouseCoopers outline the future for Switzerland's tax system and what the proposed changes mean for attracting inward investment
    March 31 2010
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