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There are 33,169 results that match your search.33,169 results
  • japanese-flag-tiny.jpg
    The tax audit dilemma in Japan: if not TP, then PE?
    Karl Gruendel and Ralf Heussner of Ernst & Young Shinnihon Tax explain the difficulties facing taxpayers with operations in Japan as the government struggles to find revenue sources.
    October 29 2009
  • thai-log-tiny.jpg
    Lack of cost sharing rules causes problems for taxpayers in Taiwan
    The Taiwan Ministry of Finance recently introduced guidelines for the determination of Taiwan source income.
    October 29 2009
  • EU-compliant documentation required in Hungary
    New transfer pricing document requirements in Hungary are compliant with EU guidelines and may also simplify procedures for companies active in member states.
    October 29 2009
  • Foot says UK offshore centres must diversify
    The UK's offshore financial centres must diversify and become less reliant on low tax rates or risk the wrath of the UK government, says a report from a former financial administrator
    October 29 2009
  • NCC Construction Danmark A/S v Skatteministeriet
    Sixth VAT Directive; Article 19(2); Deduction of input tax; Hybrid taxable person; Goods and services used for both taxable and exempt activities; Calculation of the deductible proportion; Definition of incidental real estate transactions; Self-supply; Principle of fiscal neutrality.
    October 29 2009
  • Commission v Finland
    Failure of a member state to fulfil obligations; Sixth VAT Directive; Article 2(1) and Article 4(1) and (2); meaning of economic activities; public legal aid offices; legal aid services provided in legal proceedings in return for a part contribution paid by the recipient; meaning of direct link between the service rendered and the consideration received; action dismissed.
    October 29 2009
  • Skatteverket v AB SKF
    Sixth VAT Directive; Articles 2, 4, 13B(d)(5) and 17; Directive 2006/112/EC; Articles 2, 9, 135(1)(f) and 168; Disposal by a parent company of a subsidiary and of its holding in a controlled company; Scope of VAT Exemption; Supplies of services acquired as part of share disposal transactions; Deductibility of VAT.
    October 29 2009
  • ECJ rules Swiss Re must pay tax on reinsurance deal
    The ECJ has ruled that the transfer of primary or reinsurance contracts should neither be considered as a VAT-exempted insurance service nor as a VAT-exempted financial or banking service.
    October 27 2009
  • Shay confirms no VAT for the US
    Stephen Shay, deputy assistant secretary for international tax affairs, US department of Treasury, has confirmed that a value added tax (VAT) is "not something we are likely to see soon" in the US.
    October 27 2009
  • Aviva becomes latest to relocate to Ireland
    Yet another large multinational company has relocated its operations to Ireland, citing the country's low corporate tax rate as "not the primary reason behind the move".
    October 27 2009
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