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Revenue Watch: Poland

Mike Ahern, of PwC Poland, examines revenue authority policy on transfer pricing in Poland

October 14 2007
Taxand calls emergency meeting after Chiltern defection

The Taxand global alliance has called an emergency general meeting for Friday after the defection of its UK member firm Chiltern to BDO Stoy Hayward

October 14 2007
Taxation of transfer prices in Estonia

By Rainer Eidemiller and Priit Lätt of Glimstedt Straus & Partners in Tallinn writing exclusively for TP Week

October 11 2007
Canada: CRA makes TP audits high priority

Ed Kroft and Deborah Toaze, of McCarthy Tétrault, explain the Canadian Revenue Agency ‘s focus on TP audits

October 11 2007
Key TP rules introduced by new China tax law

A more aggressive approach by China's tax authorities will be unleashed by new law. Bob Reynolds, TP Week, reports

October 11 2007
Ballentine Barbera adds to US practice

The Ballentine Barbera Group, a transfer pricing consultancy owned by CRA International, has added three advisers to its practice in the US. Anjali Bhasin will work from Tysons Corner in Virginia, Mark Bronson will be based in Boston and Patrick Breslin will join the Washington, DC office.

October 11 2007
IRS clarifies treatment of cost sharing arrangements

The US tax authorities have issued guidance to its staff on dealing with related-party payments in a cost sharing arrangement

October 10 2007
Appeal court gives VAT victory to loyalty schemes

The UK Court of Appeal judgement in the Loyalty Management (UK) (LMUK) case is a significant ruling for the business promotions industry, tax professionals believe

October 10 2007
Kogaz and others v Zala Megyei Kozigazgatasi Hivatal Vezetoje; OTP Garancia Biztosito rt v Vas Megyei Kozigazgatasi Hivatal

Sixth VAT Directive – Article 33(1) – Definition of ‘turnover taxes’ – Local business tax.

October 10 2007
Europeenne et Luxembourgeoise d’investissements SA (Elisa) v Directeur general des impost and Ministere public

Direct taxation – Tax on the commercial value of immovable property in France owned by legal persons – Holding companies under Luxembourg law – Refusal of exemption – Directive 77/799/EEC – Non-exhaustive list of specified taxes and duties – Tax similar in nature – Limits to exchange of information – Bilateral convention – Article 73b of the EC Treaty (now Article 56 EC) – Free movement of capital – Combating tax evasion.

October 10 2007

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