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There are 33,203 results that match your search.33,203 results
  • Tax considerations in acquisitions of high-tech companies
    Israel's innovative entrepreneurship and pioneering technologies makes it attractive for capital investments. This article is one of a series of articles aimed at discussing the unique features of high-tech companies in Israel and the main tax considerations that should be considered when acquiring such companies.
    August 31 2007
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    Finnish taxpayer loses at ECJ
    Helsinki EU member states can operate tax systems that discriminate against a subsidiary and their parent company established in another member state.
    August 31 2007
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    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
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    Chile
    Sergio Illanes, Miguel Zamora and Ana Paula Güitrón summarise the key points of the Chilean transfer pricing regime
    August 31 2007
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    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
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    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
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    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
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