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  • France reforms business tax
    France has abolished a controversial tax on assets that was criticised for hindering investment.
    January 19 2010
  • Treaties and TIEAs signed this week
    Type of Agreement Country Country Date Signed Link Tax Information Exchange Agreement San Marino Denmark January 12 2010 Link Tax Information Exchange Agreement San Marino Iceland January 12 2010 Link Tax Information Exchange Agreement San Marino Sweden January 12 2010 Link Tax Information Exchange Agreement San Marino Norway January 12 2010 Link Tax Information Exchange Agreement San Marino Finland January 12 2010 Link Revised Tax Treaty India Finland January 15 2010
    January 19 2010
  • Sutherland recruits for tax practice
    Richard Hartnig has joined Sutherland Asbill & Brennan as of counsel in the tax practice group, based in the Atlanta office. Hartnig has just retired from PricewaterhouseCoopers. He will advise clients about international tax matters, including the tax aspects of cross-border M&A, divestitures, reorganisations, financings, cash repatriations and intercompany transactions.
    January 19 2010
  • Commissioner-designate favours common tax base
    The nominee to be the European Commission's new tax chief has said he would aim to introduce a common consolidated corporate tax base (CCCTB) in the EU as soon as possible.
    January 19 2010
  • UN delegates split on the arm's length standard and apportionment
    The first panel of a group meeting on transfer pricing at the UN saw a robust argument over the merits of the formulary apportionment method against the arm’s-length principle.
    January 19 2010
  • Developing expertise is crucial
    Specialists at a UN meeting have stressed the importance of building transfer pricing units within the tax authorities of developing nations.
    January 19 2010
  • The perfect method remains elusive
    In a frank discussion at a UN meeting of experts, panellists expressed their frustrations about all the available transfer pricing methods.
    January 19 2010
  • Taiwan adjusts withholding tax regime
    Changes to Taiwan's tax law mean that gains from structured notes are no longer regarded as interest income and so should be liable for withholding tax. However, this announcement contradicts steps taken by the country's Ministry of Finance.
    January 18 2010
  • Indian Supreme Court rules software duplication is manufacturing
    The Indian Supreme Court has granted a tax holiday to one taxpayer after ruling that the duplication of software from a master copy to a blank disc constitutes a manufacturing process.
    January 18 2010
  • Korea to increase audits in 2010
    The Korean National Tax Service has outlined plans to increase the number of tax inspections over the coming year.
    January 18 2010
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