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Oman issues details on new transfer pricing rules

The Sultanate of Oman has finally released details for the country’s first ever set of transfer pricing rules.

June 21 2009
US and Switzerland come closer on information exchange

The US and Switzerland have committed to strengthening the exchange of information provisions in the double tax treaty between the two countries. The negotiations to amend the treaty concluded today and the signing of the protocol is expected in the next few months.

June 18 2009
Staatssecretaris van Financien v Stadeco BV

Sixth VAT Directive; Article 21(1)(c); Tax due solely as a result of being mentioned on the invoice; Refund of tax improperly invoiced; Unjust enrichment.

June 17 2009
NCC Construction Danmark A/S v Skatteministeriet

VAT; Goods and services subject to VAT used both for taxable and exempt activities; Calculation of the deductible proportion; Definition of incidental real estate transactions; Principle of neutrality of VAT.

June 17 2009
UK suffers tax revenue slump

The UK has suffered a significant drop in tax revenues.

June 17 2009
Gibraltar exercises power with new corporate tax rate

Gibraltar has used a European Court of Justice ruling to establish a new 10% flat corporate tax rate for domestic and international companies.

June 17 2009
Aberdeen Property Fininvest Alpha Oy

Freedom of establishment; Directive 90/435/EEC; Corporation tax; Distribution of dividends; Withholding tax charged on dividends paid to non-resident companies other than companies within the meaning of that directive; Exemption for dividends paid to resident companies.

June 17 2009
D’Ascenzo warns taxpayers against aggressive transfer pricing

Michael D’Ascenzo, commissioner of the Australian Tax Office stressed that companies should practice good corporate governance that takes into account tax risks.

June 16 2009
How the budget could reform transfer pricing

Tarun Arora and Shikha Gupta of PricewaterhouseCoopers outline the problems apparent in the Indian transfer pricing rules and provide suggestions for improving the regulations in the coming budget.

June 16 2009
Country-by-country reporting could end transfer pricing misuse

For companies that use transfer pricing to avoid paying tax, news that country-by-country reporting is on the agenda of a meeting of G20 finance ministers in Berlin next week is bad news.

June 16 2009

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