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India's finance minister has today finally confirmed that the country's new goods and service tax will be not be implemented in April this year.

Type of Agreement Country Country Date Signed Link Double Taxation Agreement Japan Kuwait February 17 2010 Tax Information Exchange Agreement Andorra Denmark February 24 2010 Link Tax Information Exchange Agreement Andorra Faroe Islands February 24 2010 Link Tax Information Exchange Agreement Andorra Finland February 24 2010 Link Tax Information Exchange Agreement Andorra Greenland February 24 2010 Link Tax Information Exchange Agreement Andorra Iceland February 24 2010 Link Tax Information Exchange Agreement Andorra Norway February 24 2010 Link Tax Information Exchange Agreement Andorra Sweden February 24 2010 Link Tax Information Exchange Agreement Mexico Panama February 24 2010 Tax Information Exchange Agreement Mexico Bahamas February 24 2010 Amended Tax Treaty Australia Malaysia February 24 2010

The US Tax Court has stepped into the void of legal authority on guaranty fees by ruling in Container Corporation v Commissioner of Internal Revenue that they are sourced to the guarantor's location for tax purposes.

The Bahamas will sign nine new tax information exchange agreements (TIEAs) before March 12 to comply with the OECD requirements and avoid economic sanctions.

The Court of Appeal in London handed HM Revenue and Customs (HMRC) a big win in the Test Claimants in the Franked Investment Income Group Litigation Order (FII GLO) on February 23.

Tax authorities are targeting more foreign banks that help Americans evade their taxes

Three new dispute resolution panels have been set up in Mumbai, New Delhi and Hyderabad to ease the burden of dealing with taxpayers’ applications for resolutions.

Germany has produced draft legislation that seeks to soften the transfer of function rules. The draft legislation would reform the exit charge that a company pays when it transfers its assets.

Both X Holding BV and its Belgian subsidiary applied for recognition as a single tax entity, but the Dutch authorities refused because the subsidiary was not established in the Netherlands. The Dutch Supreme Court asked the ECJ: does EC law prohibit member state rules that allow a parent company and its subsidiary to be treated as a single taxpayer but which restrict that option to companies taxed in that member state?

Articles 43 EC and 48 EC; refusal to grant the company the possibility of forming a single tax entity with a non-resident subsidiary; avoidance of double taxation concluded between Belgium and the Netherlands; prevention of tax evasion; taxes on income and wealth; the double taxation agreement;