International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Search results for

There are 33,156 results that match your search.33,156 results
  • chambers-paul.jpg
    Luxembourg improves corporate tax regime for 2009
    Paul Chambers Samantha Nonnenkamp Two laws of December 19 2008 create a more favourable tax framework for businesses and increase the attractiveness of Luxembourg.
    February 01 2009
  • Welcome changes in Finance (no 2) Act 2008
    The Finance (no 2) Act became law on December 24 2008. The Act reflects the attempt by the minister for finance to deal with the recent global and domestic economic downturn. Whilst the tone of the Act is sombre, with some increases in taxes (VAT up by 0.5%, CGT up by 2%, and the introduction of an income levy), there were also positive measures which are designed to retain Ireland's attractiveness as a location for multinational companies.
    February 01 2009
  • endres.jpg
    New provisions make accounting easier for international groups
    Dieter Endres The strict position for international groups keeping books and records abroad has been eased with effect from January 1 2009 by a provision allowing tax offices to authorise individual companies to keep books and records in another EU/EEA country with a regular information exchange with Germany.
    February 01 2009
  • Introduction of the foreign dividend exemption system
    On December 12 2008, an outline of the proposed tax reform for 2009 was released by the Liberal Democratic Party, which introduced the foreign dividend exemption system to encourage Japanese domestic corporations to repatriate profits earned by their foreign affiliates. There will also be considerable changes to the existing foreign tax credit system and tax haven rules due to the introduction of this new foreign dividend exemption system.
    February 01 2009
  • jacquot.jpg
    New bill introduces endowment funds with tax breaks to foster philanthropy
    Nicolas Jacquot The economic modernisation bill contains the introduction into French law of endowment funds, or fonds de dotation. Their aim is to entice more donors to finance projects of general interest, or non-profit-making organisations. Simplicity of the new rules and their favourable tax treatment make endowment funds an interesting tool for international investors.
    February 01 2009
  • strouzas.jpg
    Deduction of losses and distribution of expenses for taxable income
    Stavros Strouzas In order to clarify the tax treatment in cases where losses are claimed or an allocation or apportionment of expenses and discounts is required, the commissioner of income tax has issued a circular which gives analysis of article 13 of the Income Tax Law as well as the case law of the Supreme Court of the Republic of Cyprus.
    February 01 2009
  • ecj.jpg
    The aftermath of EU litigation in UK domestic law
    Liesl Fichardt and Kate Ison from Berwin Leighton Paisner discuss how remedies from recent ECJ rulings will affect taxpayers
    February 01 2009
  • stephen-timms.jpg
    Timms takes the calm approach to UK taxation
    Stephen Timms is the UK's tax minister. His responsibility, as financial secretary to the Treasury, for the strategic oversight of taxation is at a time when the global economy has gone wrong and corporations are looking for the greener grass of lower tax jurisdictions increases. He should not be care-free and relaxed. Does he know something we do not? Or does he have complete control over the situation? Jack Grocott finds out.
    February 01 2009
  • UK transfer pricing chief quits HMRC
    Judith Knott has replaced Diane Hay, who resigned, as the chair of the transfer pricing board at the Her Majesty's Revenue and Customs in the UK. The board was set up early in 2008 to manage the strategic direction for transfer pricing at the tax authorities. The board oversees the work of HMRC's transfer pricing and thin capitalisation specialists.
    February 01 2009
  • Tax practice grows at Cadwalader
    Richard Nugent has become a partner of Cadwalader Wickersham & Taft in New York.
    February 01 2009
Previous
1
...
2283
2284
2285
2286
2287
...
3315
Next