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There are 33,165 results that match your search.33,165 results
  • Tax changes should look beyond America
    Commenting on behalf of the Tax Council Policy Institute, Tobin Treichel and Elizabeth Coffin of United Technologies Corporation believe that US business tax reform must give US enterprises a balanced opportunity to compete effectively around the world
    September 30 2009
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    Ireland signs double tax treaty with Moldova
    Gerry Thornton Lynn Cramer Ireland has recently signed a double tax treaty with the Republic of Moldova. The treaty substan-tially follows the OECD model convention in dealing with issues such as residence, permanent establishment and exchange of information. In general, the treaty applies to Irish income tax, corporation tax and capital gains tax and Moldovan income tax.
    September 30 2009
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    Restructuring in anticipation of new anti-hybrid rules
    Ron Richler Edward Miller The fifth protocol to the Canada-US income tax convention introduced rules relating to hybrid entities. One of the new rules will apply to payments made by Canadian unlimited liability companies (ULCs) effective January 1 2010.
    September 30 2009
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    New Swiss VAT Act from next year
    By Laurent Lattmann and Patrick Imgruth, Tax Partner - Taxand, Zurich
    September 30 2009
  • Gaz de France – Berliner Investissement SA v Bundeszentralamt fur Steuern
    Free movement of capital – Profits distributed to a parent company exempt from withholding tax in the member state of the subsidiary – Concept of ‘company of a member state’ – ‘Societe par actions simplifiee’ under French law.
    September 30 2009
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    Clarification on several issues regarding individual income tax
    Stephen Nelson On August 17 2009, the State Administration of Taxation (SAT) issued a Notice to clarify certain individual income tax (IIT) issues (Guo Shui Fa [2009] number 121). The salient points are summarised below:
    September 30 2009
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    Agreements signed with Switzerland and Liechtenstein
    Keith O'Donnell Samantha Nonnenkamp Luxembourg continues to sign new ex-change of information protocols with its treaty partners, consistent with its status as an OECD white list country and continues to expand its treaty network. The two latest double tax treaties (DTTs)/protocols signed by Luxembourg are with Liechtenstein and Switzerland.
    September 30 2009
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    Finance (Miscellaneous Provisions) Act 2009
    Gary Gowrea The Finance (Miscellaneous Provisions) Act 2009 (FA 2009), the enabling legislation that amends existing legislation to implement the budgetary measures, was announced on July 30 2009. One of the aims of the FA 2009 is to build on a more sophisticated fiscal system in Mauritius. This paper highlights the main changes with respect to the Income Tax Act 1995 as follows:
    September 30 2009
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    Transfer of intellectual property by South African residents
    In terms of the rulings issued by the South African Reserve Bank it is not possible to transfer intellectual property(IP) from South Africa to a non-resident without the prior approval of the South African Reserve Bank.
    September 30 2009
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    Tax reform continues at pace
    Thomas Pippos The last 12 months have seen a significant number of tax policy changes being made in New Zealand, and going forward the steady pace of reform looks set to continue.
    September 30 2009
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