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  • Commission v Italy
    Failure of a member state to fulfil obligations – Free movement of capital – Article 56 EC – Article 31 and Article 40 of the EEA Agreement – Direct Taxation – Withholding tax on outgoing dividends – Credit at the seat of the dividend recipient under a double taxation convention.
    July 15 2009
  • Commission v Italy
    Failure of member state to fulfil obligations Sixth VAT Directive Article 17 Eighth Directive 79/1072/EEC Article 1 Thirteenth Directive 86/560/EEC Article 1 Refund or deduction of VAT Taxable person established in another member state or in a non-member state, but having a fixed establishment in the member state concerned.
    July 15 2009
  • swedish-flag-tiny.jpg
    Swedish court confirms arm’s-length principle for intercompany loans
    The Swedish Administrative Court of Appeal has upheld a lower court decision clarifying the determination of the arm’s-length interest rate for intercompany loans in a case involving one of the country’s largest real estate companies.
    July 14 2009
  • Russian transfer pricing changes will boost revenues
    Russian tax professionals believe the country’s new transfer pricing regulations will bring in mo revenues, amid widespread transfer pricing abuses in the country’s natural resource sector.
    July 14 2009
  • china2.gif
    China concludes first bilateral APA with European country
    The milestone arrangement between China and Denmark is also the first bilateral advance pricing arrangement (BAPA) to be signed since the country’s new transfer pricing regulations were released in January 2009.
    July 14 2009
  • DLA Piper signs up new tax litigation team
    DLA Piper has boosted its tax practice in Italy by hiring a new litigation team. Antonio Tomassini has joined the firm's Milan office as a partner. He is joined by two associates.
    July 14 2009
  • Vote to find Asia's most admired tax directors
    International Tax Review is conducting a poll to find the 10 most admired tax directors in Asia. We are inviting the leading tax advisers, tax directors, CEOs and CFOs across Asia to vote for their preferences.
    July 14 2009
  • India Budget offers safe harbour as fast track solution to disputes
    Vineet Chhabra and Viswanathan Subramaniam of Deloitte India discuss the key budget amendments in the transfer pricing regulations and its implications on the taxpayers and the revenue authorities
    July 13 2009
  • US makes dent in the tax gap
    The US Treasury has told the Senate Finance Committee that the federal tax gap has fallen from about $345 billion in 2005 to about $290 billion now. The reduction has come mainly from enforcement actions and other late payments, officials said.
    July 13 2009
  • "Name and shame" campaign could hit UK corporates
    Tax professionals in the UK are calling for appropriate safeguards and clear guidelines to make sure corporates that pay the correct amount of tax do not end up on the government's black list of tax dodgers.
    July 13 2009
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