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  • Freedom of establishment – Free movement of capital – Tax legislation – Corporation tax – Interest paid by a subsidiary on funds lent by the parent company established in another member state – Reclassification of the interest as taxable dividends – No such reclassification where interest payments are made to a resident company.
  • Nick Houseman, Bill Yohana and Geoffrey Morris of PricewaterhouseCoopers Australia examine the implications of a new determination
  • Ray Dybala, 30 year veteran in tax, joins law firm
  • DJ Yeo, Stefan Moller and TY Nam, of TP Week correspondent Kim & Chang outline the thinking behind Korea’s TP policy
  • The Vancouver office of Blake, Cassels & Graydon has added two partners to the firm's tax practice.
  • Smaller firms come to the fore in International Tax Review's first annual poll to find the world's leading tax planning and tax transactional practices
  • Australian taxpayers should not assume that they are entitled to an automatic deduction when they sell stapled securities consisting of notes and preference shares at a loss, the Australian Taxation Office has said
  • CRA, a financial consultancy, has hired two new vice-presidents for its transfer pricing practice. Mark Bronson, who has worked for Deloitte and Ernst & Young and was on the staff of the APA Programme at the Internal Revenue Service (IRS), specialises in controversy resolution including audit defence and advance pricing agreement negotiation.
  • Michel Aujean has stepped down from his position as one of the European Commission's chief tax officials to join Taj, the French legal and tax advisory member firm of Deloitte
  • The OECD has opened a public consultation on how value added taxes or goods and services taxes should be applied to the cross-border trade of services and intangibles.