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The 2007 Finance Bill, published on March 29, implements several corporate tax measures that were set out in this year's Budget.

By Stephen Nelson and Jin Qingjun of King and Wood

Neil Wilson May 17 2007 witnesses the passing of 25 years since Royal Assent was given to Australia's transfer pricing rules, as introduced by the then federal treasurer, John Howard.

The Bank of China's Hong Kong HQ: tax parity will give more domestic taxpayers the chance to reach the Bank's heights The National People's Congress (NPC), China's legislature, voted today to remove tax breaks for foreign companies.

Stephen Nelson The PRC Enterprise Income Tax Law was passed by the PRC National People's Congress on March 16 2007 and will enter into effect on January 2008. The law closely follows the draft that was circulated to deputies of the National People's Congress in December, with only minor changes having been introduced by the NPC.

Gustavo Wunder Andrés Edelstein Ever since the amendment of the personal assets tax law in 2002, foreign investors doing business in Argentina through local companies have been subject to tax on their holdings as of December 31 each year. This is based on the legal assumption without admitting proof to the contrary that the shares and/or participation in the capital of local companies whose owners are companies or other legal entities situated abroad belong indirectly to individuals or undivided estates located abroad.

The government used the budget to extend the meaning of India in a bid to increase the tax take, reports Vispi Patel of RSM & CO

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By Paolo Giacometti and Raul-Angelo Papotti of Chiomenti Studio Legale

Jordi Dominguez Without taking into consideration the excellent tax framework existing for inbound and outbound investments, one of the most important tax credits provided for taxpayers under the Spanish Corporate Income Tax Act is the tax credit for reinvestment.