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  • Foreign investors need to consider important M&A tax rules to be successful in Switzerland, believe Jan Oberholzer and Reto Savoia of Deloitte
  • Welcome to the special feature on Switzerland in the April issue of International Tax Review.
  • By Jasper Cummings and Diana Wessells, Alston & Bird
  • A layer of the tax system exists out there that tax directors cannot ignore. Regional taxes are not common to every country, but where they do appear executives can either be lucky or unlucky. They could have a pain-free ride tor they could get so bogged down in complexity that pulling teeth without anaesthesia might seem like an easier choice.
  • Rajendra Nayak Ganesh Pai The Union Budget 2007 came in the backdrop of searing growth of over 9% for the second consecutive year and a raft of positive economic indicators, the only negative being the high inflation rate. Promisingly, the Budget includes significant allowances for agriculture and the rural economy.
  • Taxpayers should generally find it easier to manage their affairs in France following the new Finance Act and changes to last year's version, believe Ambroise Bricet, Marie-Pierre Hoo and Patrick Fumenier of Taj
  • On February 16 2007, law No. 20,171 was published, which will increase the foreign tax credits available to Chilean investors in respect of certain payments received from outside the country.
  • Dirk Van Stappen The new transfer pricing circular letter, dated November 14 2006, provides further guidance to Belgian tax inspectors (and to taxpayers) on how a transfer pricing audit should be performed. Through this circular letter, the Belgian tax authorities are also fully aligning themselves with the provisions of the European Commission's Code of Conduct on Transfer Pricing Documentation (based on the work of the EU Joint Transfer Pricing Forum).
  • By Stephen Edge and Gareth Miles of Slaughter and May
  • By Reece Jenkins, Ernst & Young