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  • Henry An Jin-Young Lee Revised tax treaty with Canada Korea and Canada signed a revised tax treaty on September 5 2006, which is effective from December 18 2006. The former Korea-Canada tax treaty had been in effect since December 19 1980.
  • Liam Quirke Catherine Galvin Ireland's annual Finance Bill (FB07) was published on February 1 2007. From an international tax perspective FB07 contains a number of tax changes which should further enhance Ireland as a domicile for international business.
  • Peter Dachs Tax and exchange control issues have always overlapped in South Africa. Historically the exchange control department of the South African Reserve Bank (Excon) was responsible for policing South Africa's thin capitalisation rules.
  • Equal treatment for debt and equity will create winners and losers, says Chris Wales
  • Akio Takisaki The 2007 tax reform plan is under deliberations in the Diet, Japan's legislature. The following changes are under consideration.
  • Massimo Agostini Notwithstanding the ratification of the Hague Convention on Trusts back in 1989, Italy has enacted the first income tax rules applicable to trusts, effective from January 1 2007. A preliminary overview of law number 296, dated December 27 2006 (Law 296), is outlined below.
  • Rajendra Nayak Ganesh Pai The Supreme Court of India (SC) recently examined the taxability of income from a turnkey contract, where separate entities are responsible for setting up a plant or equipment and for putting it into operation, in India on a Special Leave Petition filed against an earlier Authority for Advance Rulings (AAR) decision.
  • Neil Wilson Foreign termination payments On November 20 2006, in A Taxpayer v Commissioner of Taxation, the Administrative Appeals Tribunal (AAT) held against the taxpayer on the question of whether a payment made in consequence of the taxpayer's termination of employment qualified as an exempt non-resident foreign termination payment.
  • The indirect taxes department of Grant Thornton has been strengthened with two new hires