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There are 33,156 results that match your search.33,156 results
  • UK foreign profits proposals split opinions
    Draft legislation published by the UK Treasury on the taxation of foreign profits has received mixed reviews by the country's tax professionals.
    December 11 2008
  • Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financien
    Sixth VAT Directive – Article 13A(1)(f) – Exemptions – Conditions – Services supplied by independent groups – Services supplied to one or several members of the group.
    December 11 2008
  • AT v Finanzamt Stuttgart-Korperschaften, intervening party: Bundesministerium der Finanzen
    Directive 90/434/EEC – Cross-border exchange of shares – Fiscal neutrality – Conditions – Articles 43 EC and 56 EC – Legislation of a member state making the continued use of the book value of the shares transferred in exchange for the new shares received, and therefore the fiscal neutrality of the transfer, conditional on the carryover of that value in the tax balance sheet of the acquiring foreign company – Compatibility.
    December 11 2008
  • Danfoss A/S, AstraZeneca A/S v Skatteministeriet - Judgment
    Sixth VAT Directive – Article 6(2) – Supplies of services carried out free of charge by a taxable person for purposes other than those of his business – Right to deduct VAT – Second subparagraph of Article 17(6) – Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force.
    December 11 2008
  • India to say no to transfer pricing reform
    Reforming transfer pricing in India will not be top of the agenda in next year’s budget, despite fears that the present system is too aggressive and a hindrance to business development.
    December 10 2008
  • New Polish regulations eliminate double tax in certain transactions
    On November 24 2008 the Polish President signed the act of November 6 2008 amending (among other things) the corporate income tax act. The new act introduces regulations concerning transfer pricing issues that will allow taxpayers to eliminate double taxation in transactions concluded with their foreign related parties.
    December 10 2008
  • Transfer pricing not a priority for the Philippines' new commissioner
    The Philippines' wait for transfer pricing regulations is set to continue with the appointment of a new tax chief who, says tax professionals, is in no hurry to introduce any new rules.
    December 10 2008
  • Seize the chance to comment on business restructuring
    A London event in February gives taxpayers the opportunity to contribute to the debate on the OECD's discussion draft on business restructuring
    December 10 2008
  • New rules in German transfer pricing
    Angelika Thies of CMS Hasche Sigle in Munich, Germany explains the latest developments in German transfer pricing
    December 10 2008
  • More Canadian taxpayers choose APAs
    The Canada Revenue Agency (CRA) recently released its annual report on advanced pricing agreements (APAs) covering the fiscal period ending March 21 2008.
    December 10 2008
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