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  • US slams transfer pricing abuses
    A US Treasury report on earnings stripping, transfer pricing and tax treaties accuses foreign multinationals of manipulating international tax rules and sets transfer pricing improvements as a key priority for the American tax administration
    December 03 2007
  • Berwin Leighton Paisner recruits Fichardt
    Liesl Fichardt has joined Berwin Leighton Paisner (BLP) as a an international tax partner from Dorsey and Whitney.
    December 01 2007
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    Tax changes to be introduced in 2008
    Samantha Nonnenkamp Recent draft legislation introduces a number of changes to the tax law. The measures relevant for international businesses have been summarised hereafter.
    December 01 2007
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    Recent court judgment on the tax treatment related to a LLC
    Akio Takisaki Recently the Tokyo High Court ruled that a US LLC (limited liability company) shall be treated as a foreign corporation for Japanese tax purposes and that its distribution to a Japanese taxpayer shall be taxed as dividend income in Japan.
    December 01 2007
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    The most admired tax directors in Latin America
    Tax authorities in Latin America are developing more intrusive regulatory regimes by introducing stricter rules and promoting tougher legislation. Catherine Snowdon finds out from the most admired tax directors in the region about how they cope.
    December 01 2007
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    Clearing the way for flat tax
    Roberto del Toro, David Cuellar, Cesar Acosta and Fernando Lopez of PricewaterhouseCoopers discuss the benefits and challenges of Mexico's new flat tax
    December 01 2007
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    A harsh protocol
    Jeffrey Trossman and Kathleen Penny of Blake, Cassels & Graydon outline the disadvantages that the amendments to the Canada-US Treaty bring
    December 01 2007
  • Editorial
    A flurry of activity in tax in North America has greeted the final months of 2007.
    December 01 2007
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    Taxing intangible property
    Japanese regulators are grappling with transfer pricing rules for intangible property. Karl Gruendel of Shin Nihon Ernst & Young, explains what the outcome will be
    December 01 2007
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    Treaties take off
    After a slow start, the pace of treaty negotiations has picked up, report Carlos Iannucci of Deloitte in Argentina, Cristina Arantes Berry of Deloitte in Brazil and Anthony Cook of Deloitte in Chile
    December 01 2007
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