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  • desborough-hurs.jpg
    UK Budget round-up
    Matthew Desborough-Hurst The Chancellor, Gordon Brown, gave his annual Budget on March 21 2007.
    April 30 2007
  • flaherty.jpg
    Interest deduction removal causes controversy in Canada
    Jim Flaherty, Canadian Finance Minister: adamant the deduction will be removed Taxpayers in Canada are furious with the government over a plan announced in the budget in March to remove a provision that allowed interest expense deductions from investments abroad.
    April 30 2007
  • Editorial
    Welcome to the special feature on India in the May issue of International Tax Review.
    April 30 2007
  • shah.jpg
    When to hold back
    Tax withholding might only be a procedural requirement, but Sunil Shah and Ashesh Safi of Deloitte Haskins & Sells, India say that it raises many complex issues and non-compliance can have far-reaching consequences
    April 30 2007
  • wales.jpg
    Beware the rush to tax
    Increasing the tax burden is not the only way to help the planet, believes Chris Wales
    April 30 2007
  • Barclays resists benefits of going Dutch
    Royal Dutch Shell's innovative structure has enabled it to profit from a lower effective tax rate in the Netherlands, while maintaining the advantages of a UK listing. Claire Jones asks why Barclays does not intend to follow suit if it acquires ABN Amro
    April 30 2007
  • ib-foley.jpg
    IRS addresses commensurate with income provision
    Sean Foley On April 2 2007, the Associate Chief Counsel (International) issued an advisory memorandum to the Office of Appeals addressing the commensurate with income (CWI) provision under Section 482 of the Internal Revenue Code. Although the advisory memorandum is not binding on the IRS or the taxpayer, it reveals the IRS's thinking on CWI.
    April 30 2007
  • serwinska.jpg
    Rules on Polish VAT refunds for foreign entrepreneurs liberalised
    Elzbieta Serwinska Recently the Polish tax courts (Regional Administrative Courts) have issued verdicts on refunds of Polish VAT to foreign entrepreneurs, which may significantly increase the chances of other applicants to obtain the refund.
    April 30 2007
  • del-toro.jpg
    Clarification on Maquiladora permanent establishment issues
    Roberto del Toro Article 2 of the Mexican Income Tax Law (MITL), exempts foreign principals on Maquiladora operations from being deemed to have a permanent establishment (PE) in Mexico, as long as certain requirements are met.
    April 30 2007
  • takisaki.jpg
    The tax consequences of converting to a different corporate entity
    Akio Takisaki In June of 2005, the Japanese legislature enacted new legislation abolishing the Yugen Kaisha (YK) limited liability entity and creating several new entities, including the Godo Kaisha (GDK), a new limited liability entity. The new Corporate Law became effective on May 1 2006.
    April 30 2007
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