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  • Advisers believe Australia's tax treaties should not give the authorities an unlimited period in which to launch transfer pricing audits
  • Paul Stepak Tracey Woo On April 22 2008, the Tax Court of Canada released its decision in Prevost Car Inc. v. The Queen (Prevost). At issue was whether a Netherlands holding company (BV) was the beneficial owner of dividends paid by its Canadian subsidiary, Prevost Car, for purposes of the reduced withholding tax rate on dividends under the Canada-Netherlands income tax convention (treaty).
  • Neil Wilson In the last few years, the increase in globalisation and the application of new technologies has led to major changes in the way business is done. Over the same period there has been a transformation in the approach by the regulators, with many countries around the world implementing more rigorous corporate governance regimes. This changing business environment has had a dramatic impact on the management of taxation by businesses.
  • Andrés Edelstein Ignacio Rodríguez Foreign exchange regulations have been one of the main concerns for foreign investors wanting to develop activities in Argentina in recent years.
  • The job of a tax executive in the Asia-Pacific region has just got more complex with the introduction of a new corporate tax system in China. This was only one of the issues that tax professionals tackled at the Asia Tax Forum in Singapore
  • Freshfields Bruckhaus Deringer won the European Tax Firm of the year award at the European awards dinner in London
  • Hassan Khan and Michelle Sloane, of The Khan Partnership, endorse the reform of tax tribunals in view of current weaknesses and an under resourced system
  • Alan MacPherson, tax partner, and James Egert, senior manager at Deloitte, argue that tax risk can be determined by a growing number of factors
  • Michael Cullen Businesses in New Zealand will have fewer tax returns to complete if proposed tax changes, announced in the country's budget on May 22, are agreed by parliament next month. Finance minister, Michael Cullen and revenue minster, Peter Dunne said the new tax legislation is the first phase of the government's review of measures to reduce tax-related compliance costs for businesses.