ITR Search | International Tax Review

Is there anything beyond transfer pricing?

Jordi Domínguez As mentioned in our previous contribution to the International Tax Review, late in July the government released a first draft of new regulations. Its purpose is (i) developing law 36/2006 on measures for the prevention of tax fraud, and (ii) also amending the corporate income tax regulations.

September 30 2007

Ministry lessens requirements for zero-rated business tax

Yishian Lin Taiwan's Ministry of Finance (MOF) released a tax ruling Tai-Tsai-Shuei number 09604530290 on June 29 2007. The aim was to mitigate the double business taxation issue arising from the triangular sales transaction located in tax-free zone from local supplier to foreign client.

September 30 2007

MOFE's proposed tax reforms for 2008

David Jin-Young Lee On August 22, the Ministry of Finance and Economy (MOFE) announced its proposed tax reforms for 2008.

September 30 2007

Acquisitions of technology companies in Israel - tax considerations

Sharon Shulman Motti Tagar In our previous article, we discussed the ability of Israeli technology companies to enjoy certain tax incentives in Israel. This article will discuss the Israeli tax treatment of capital gains and dividend, as another consideration in structuring an acquisition of an Israeli technology company.

September 30 2007

Supreme Court rules on international treaties

Roberto del Toro Jose Luis Olvera The Mexican Supreme Court issued a ruling regarding the hierarchy of the international treaties. The Mexican court held that the international treaties are part of the supreme legislation of the country and are hierarchically above the general, federal and local laws. This ruling is based on the interpretation of article 133 of the Mexican constitution.

September 30 2007

Landmark Canada-US treaty finally signed

By Catherine Snowdon, Americas reporter

September 30 2007

South Korea: The art of managing a transfer pricing audit

By Henry An, Won-Yeob Chon, Heui-Tae Lee and Joon Yang of Samil PricewaterhouseCoopers

September 30 2007

Japan: An even more challenging jurisdiction

Karl Gruendel and Ken Okawara of Shin Nihon Ernst & Young (Tokyo) and Mark Campbell of Ernst & Young (New York) provide an overview of regulatory changes in Japan

September 30 2007

Marketing intangibles - an emerging issue

Marketing intangibles is an especially relevant issue for business in the Asia-Pacific region where a substantial part of the world's consumer market exists or is emerging rapidly, as in the case of China, explain John Donaldson and Hervé Couttier of The Ballentine Barbera Group, a CRA International company

September 30 2007

Location savings depend on facts of the case

K R Girish and Veena Parrikar, of KPMG, question one solution fits all for companies seeking transfer pricing savings from shifting activities offshore

September 30 2007

Search results for