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  • European Tax Awards nominees revealed
    Nine firms will compete for the top award of European Tax Firm of the Year at International Tax Review's fifth annual European Tax Awards in London in May.
    March 30 2010
  • China increases burden on overseas fee payments
    The tax burdens of overseas fee payments from China have unavoidably increased due to the recent issuance of circulars and tax reforms, a leading tax professional has said.
    March 30 2010
  • US LLCs may face tougher treatment in the UK
    The first-tier tax tribunal in the UK has cast doubt over the UK tax treatment of US limited liability companies (LLCs) in the decision Mr Swift v The Commissioners for HMRC ([2010] UKFTT 88 (TC)).
    March 30 2010
  • New Irish rules fail to put off US investors
    Statistics released by the US Bureau of Economics show US companies invested $21.9 billion in Ireland in 2009, only a slight drop from the $22 billion invested in 2008 despite the discussions over introducing transfer pricing rules to the country.
    March 30 2010
  • Commission defies European Court
    Commission defies European Court
    A spokeswoman for the European Commission said it will still pursue Portugal over discriminatory tax treatment of outbound interest payments, despite the Advocate General's proposal that the European Court of Justice dismiss the action due to lack of evidence.
    March 30 2010
  • US LLCs may face tougher treatment in the UK
    The first-tier tax tribunal in the UK has cast doubt over the UK tax treatment of US limited liability companies (LLCs) in the decision Mr Swift v The Commissioners for HMRC ([2010] UKFTT 88 (TC)).
    March 30 2010
  • European Commission will consider a carbon border tax
    French president Nicolas Sarkozy has said that the European Commission intends to propose the introduction of a carbon tax at the borders of the EU.
    March 30 2010
  • Commission asks Germany to amend its anti-abuse provisions
    The European Commission has formally requested that Germany amends its anti-abuse provisions on withholding tax relief. While not criticising the aim of the anti-abuse measure, the Commission is concerned about the disproportionality of one provision under which companies have to prove the existence of genuine economic activity of their foreign subsidiaries to obtain the relief.
    March 29 2010
  • Hong Kong clarifies residency rules
    Hong Kong's Inland Revenue Department (IRD) has clarified the residency rules for offshore funds, just over a month after the financial secretary reiterated the importance of promoting asset management business in the territory.
    March 29 2010
  • Indian court reiterates principle for withholding tax
    The Delhi High Court has ruled that the obligation to withhold tax would arise only if the income is liable to tax in India.
    March 29 2010
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