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  • In response to the widening global economic crisis, the Taiwanese government has proposed a number of tax relief measures which are expected to be effective soon.
  • Jane Dodd On the September 18 2008, the European Commission sent the UK a formal request, in the form of a reasoned opinion, to properly implement the ECJ's findings in the Marks & Spencer case (Case C-446/03 of December 13 2005).
  • Henry An The Korean National Tax Service recently published its 2007 APA annual report, Henry An of Samil PricewaterhouseCoopers describes some of the key elements of the report
  • Roberto del Toro On September 8 2008, the federal government presented its budget proposal for 2009 to the Mexican congress. Given that the 2008 budget included important modifications to the tax law, such as the inclusion of the single rate business tax (flat tax), the executive's approach this year was to omit important tax reforms and allow the government to further study the effect of last year's reforms.
  • Fabrizio Colombo of Studio Vitali Romagnoli Piccardi e associati outlines the tax neutrality of extraordinary reorganisation transactions in light of new provisions
  • Paul Chambers Samantha Nonnenkamp Following the announcement made by the government in May of this year which resulted in a draft law that abolishes the 0.5% capital duty as of 2009, a draft law was released on October 1 2008 that includes some additional tax changes for both companies and individuals. This new law would enter into force in 2009.
  • By Catherine Snowdon
  • Leslie Van den Branden of De Witte Viselé Associates explains the environment of transfer pricing audits in Belgium
  • The Inland Revenue Authority of Singapore (IRAS) has published a draft supplementary circular to provide guidance on the application of the arm’s length principle to related party loan and service arrangements.
  • Sweden tightens transfer pricing regulation