ITR Search | International Tax Review

OECD begins accession talks

The OECD's member states are to begin accession talks with Chile, Estonia, Israel, Russia and Slovenia. The Organisation will also "engage more closely" with other economies, for example, Brazil, China, India, Indonesia and South Africa.

December 01 2007

Major changes in store for Canada-US treaty

Todd Miller and Michael Friedman of McMillan Binch Mendelsohn in Toronto explain why the new protocol to the treaty offers both significant tax benefits and new challenges

December 01 2007

Higher tax costs face multinationals in China

Yongjun Peter Ni and Gilbert Ng of Ernst & Young predict the scope of the regulations which implement China's new Enterprise Income Tax Law

December 01 2007

Expanding Mexican tax treaty network

Roberto del Toro José Antonio González Mexico continues its efforts to improve the commercial relationship with other countries through the negotiation of tax treaties for the avoidance of double taxation.

December 01 2007

Proposed rules on partnership taxation

Henry An David Jin-Young Lee On October 2 2007, the Ministry of Finance and Economy (MOFE) announced its draft bill to revise the Special Tax Treatment Control Law which includes the new provision on partnership taxation as part of the 2008 tax reform. If the bill is approved by the National Assembly, the partnership rules will become effective for fiscal years beginning on or after January 1, 2009. A brief summary of the key items proposed by MOFE are:

December 01 2007

German innovation

Lorenz Bernhardt and Claudia Kühnlein of PricewaterhouseCoopers discuss the transfer pricing implications of German tax reforms

December 01 2007

Carried away by the birthday party

Andrew Immerman, of Alston & Bird, says that the capital gains taxation of private equity managers faces attack in the US

December 01 2007

Transfer pricing for intangibles under HMRC's new approach

Outside expertise will allow the UK tax authorities to attack transactions they view as risky with a whole new level of sophistication, says Ted Keen of the Ballentine Barbera Group, a CRA International company. UK taxpayers who have not yet done so should revisit their transfer pricing documentation, particularly where transfers of valuable intangible property are concerned

December 01 2007

Central America rushes to catch up

Alan Saborio of Deloitte in Costa Rica and Taufic Aranky of Deloitte in Guatemala reveal what countries in Central America are doing to update their international tax rules

December 01 2007

Andean Pact: Preparing tax systems for investment battle

The members of the Andean Pact and Venezuela are using tax treaties to compete for foreign direct investment. Jaime Vargas Cifuentes of Deloitte in Colombia, Xavier Ribadenerira, Gustavo Lopez Ameri of Deloitte in Peru and Humberto Romero Muci of Deloitte in Venezuela report on how the agreements take local situations into account

December 01 2007

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