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There are 33,208 results that match your search.33,208 results
  • as.jpg
    Technical Update from Korea: new thin cap rules
    TP Week correspondent DJ Yeo of Kim & Chang reports on changes to Korea’s thin capitalisation rules
    December 27 2007
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    China makes key TP changes on January 1
    Deloitte in China discusses the fundamental issues for multinationals
    December 27 2007
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    Top 10: the UK trails the rest
    TP Week published its list of most aggressive tax authorities list last week. The No 10 position was occupied by the HMRC
    December 20 2007
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    Thin capitalisation: the UK reforms
    Deloitte UK analyses the HMRC’s statement of practice on advance thin capitalisation agreements. Michael Gordon-Brown and Ian Clarke report
    December 19 2007
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    Tax uncertainty remains key issue in France
    TP Week correspondent Taj conducts a survey of 430 decision-makers in companies in France
    December 18 2007
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    NASSCOM lends its weight to APAs
    India’s leading software trade body supports early move
    December 18 2007
  • Complexity and inconsistency annoy executives
    A fistful of surveys of leading executives and directors of multinationals published in the last week point to widespread concerns about increasing complexity, aggressive administration and growing inconsistency in international tax rules
    December 18 2007
  • Commission urges response to European Court
    The European Commission wants member states to work together on anti-abuse rules that would take recent case law from the European Court of Justice into account
    December 18 2007
  • Cedilac SA v Ministère de l’Économie, des Finances et de l’Industrie
    Sixth VAT Directive – Right to deduct – Principles of immediate deduction and fiscal neutrality – Carry forward of the excess VAT to the following period or refund – One-month delay rule – Transitional provisions – Retention of the exemption.
    December 18 2007
  • Skatteverket v A
    Free movement of capital – Restriction on the movement of capital between the member states and third countries – Tax on revenue from capital – Dividends received from a company established in an EEA member state – Exemption – Dividends received from a company established in a third country – Exemption subject to the existence of a taxation convention providing for the exchange of information – Effectiveness of fiscal supervision.
    December 18 2007
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