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There are 33,141 results that match your search.33,141 results
  • hong-kong.jpg
    Developing Asia
    The role of head of an in-house tax department is becoming an increasingly complex and challenging one to take on. Long hours, resource and talent shortages and ever-changing legislative landscapes are but a few of the challenges. Catherine Snowdon finds out why the situation for the tax directors of Asia is even more convoluted.
    August 31 2007
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    Ecuador
    Rosa María Gil and Diego González-Béndiksen explain how transfer pricing rules have developed in Ecuador since they were introduced more than two years ago
    August 31 2007
  • chile.jpg
    Chile
    Sergio Illanes, Miguel Zamora and Ana Paula Güitrón summarise the key points of the Chilean transfer pricing regime
    August 31 2007
  • rio-de-janeiro.jpg
    Brazil
    Simone Dias Musa and Clarissa Machado detail the development of the transfer pricing regime in Brazil and point out its peculiarities
    August 31 2007
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    Argentina
    Gabriela Villavicencio and Armando Cabrera look how Argentina's transfer pricing rules have developed since their introduction in 1998
    August 31 2007
  • amsterdam-town-houses.jpg
    The Netherlands: The effect of highly leveraged transactions on tax
    Willem Vunderink and Ronald van de Merwe, of Ernst & Young in the Netherlands
    August 31 2007
  • boers.jpg
    Clarification on interpretation of term material employer
    Suzanne Boers When employees are temporarily hired out to work cross border at a foreign affiliated company of their own employer, the question can be raised as to which of the two states involved may levy tax on the wages. Double tax conventions contain several criteria and conditions in order to divide the taxing powers on income elements such as wages between the contracting states.
    August 31 2007
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    Venezuela
    Fernando Cruz and Lavinia Santos highlight how the tax authorities are increasing their scrutiny of transfer pricing arrangements
    August 31 2007
  • Central America
    The countries of Central America will probably incorporate transfer pricing rules in to their laws in the near future, report Emilio Angeles and Alejandro Cervantes
    August 31 2007
  • Editorial
    Transfer pricing has become one of the most critical issues for Latin American governments, as it represents an effective tool to protect their tax revenues because their economies are increasingly influenced by multinational companies.
    August 31 2007
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