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  • na-pombejra.jpg
    Withholding tax implications of leasing
    Hatasakdi Na Pombejra Chatchawan Wattanasittichok Recently, the Thailand Revenue Department (TRD) issued Rev-enue Department Notification (DN) No Taw Paw 176/2552 to amend the definition of leasing in order to qualify withholding tax exemption for leasing business in Thailand which satisfying the specified condition. The effective date is October 6 2009.
    February 01 2010
  • dachs-peter.jpg
    Taxation of non-resident investors
    Peter Dachs Non-residents of South Africa are taxed only on income which is sourced in South Africa or which is deemed to be from a South African source.
    February 01 2010
  • salkovic.jpg
    Will the new tax package aid economic growth during recession?
    Sead Dado Salkovic Despite the economic growth of Montenegro over the past few years, the global economic crisis has brought about significant challenges to its economy as a whole. In an attempt to increase the efficiency of the domestic economy and react to the downturn, the Government recently adopted amendments to the tax regime for both individuals and businesses.
    February 01 2010
  • kostovska.jpg
    Development zones make for attractive tax system
    Elena Kostovska The development of technological industrial development zones has been, at least in the context of attracting foreign investors, one of the FYR Macedonian's Government's top priority initiatives since 2007.
    February 01 2010
  • thomas-gary-japan.jpg
    Japan outlines 2010 tax reforms
    Gary Thomas On December 22 2009, the Government Tax Commission issued its "Outline of 2010 Tax Reforms." The next steps should be the release of a tax reform bill in late January or early February, deliberations and passage in the National Diet in February or March, and publication of amended laws and orders by April.
    February 01 2010
  • New transfer pricing boutique established
    Charlene Unitan has set up a transfer pricing boutique called UNITAX.
    February 01 2010
  • rahim-salim.jpg
    Baker & McKenzie elects four new partners
    Salim Rahim, Erik Christenson, Todd Schroeder and Michael Snider have become partners of Baker & McKenzie in the US. Rahim works in the Washington, DC office, Christenson is based in the San Francisco/Palo Alto office while Schroeder and Snider are in the Dallas and Houston offices respectively.
    February 01 2010
  • kotenko-v.jpg
    Budget Law 2010: a surprise could be in the works
    Vladimir Kotenko On the eve of 2010, there was as yet no working draft of the Budget Law in Parliament. This generates questions about applying those laws that have been suspended during the budget process (when temporary tax rules are in effect). It was unclear, for example, whether the law on royalties for oil, gas and gas condensate would be effective on January 1 2010.
    February 01 2010
  • India’s dispute resolution panel is not mandatory
    The Indian government has finally confirmed that the country’s new dispute resolution panel is not mandatory, contrary to what taxpayers were led to believe.
    January 29 2010
  • Corporate income tax revenue set to double by 2012
    The Congressional Budget Office (CBO) announced that the corporate tax collections will double to 2% of US GDP by 2012.
    January 29 2010
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