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    Measures to improve business environment
    Henry An Jin-Young (David) Lee On September 28, the Ministry of Finance & Economy (MOFE) announced comprehensive measures to improve the business environment in Korea. These measures include revisions to rationalise tax regulations.
    December 01 2006
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    Dutch reforms can deliver for investors
    US multinational groups investing in and through the Netherlands can benefit from changes to the Dutch Corporate Income Tax Act, believe Peter Willeme and Godfried Schutz of Deloitte
    December 01 2006
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    Tax Court rules on treaty shopping
    Jeffrey Trossman and Jeffrey Shafer of Blake Cassels & Graydon outline the result of the MIL Investments case and what it means for Canadian taxpayers
    December 01 2006
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    German property taxes change again
    Uwe Stoschek and Helge Dammann of PricewaterhouseCoopers tell investors to stay awake to the constantly changing tax rules for German property
    December 01 2006
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    Global study supports reform of all taxes
    An international study has found that corporate tax forms 36% of the Total Tax Rate – a combination of the number of payments, the time taken to comply and the total tax payable – paid by business in 175 countries. Because of this, the authors believe company tax reform should consider all the taxes a company pays and not just income tax.
    December 01 2006
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    Trade mark valuation: How to determine trade marks royalties
    By Emmanuel Llinares and Nihan Mert-Beydilli of NERA Economic Consulting
    December 01 2006
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    Varney Review cheers business
    UK corporate taxpayers have welcomed a proposal to allow them find out the tax treatment of a transaction before the deal goes through. The Varney Review, a study of the links between the country's tax authorities and large companies recommended the introduction of a new system of binding advance rulings. HM Revenue and Customs (HMRC) is yet to specify the size of deal that will qualify.
    December 01 2006
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    Japan: Tax agency shows way forward on taxing IP transactions
    By Karl Gruendel, Mark Campbell and Ken Okawara of Shin Nihon Ernst & Young
    December 01 2006
  • Europe gets up for tax reform
    With lower rates and less complexity, the tax systems of the newer EU economies have added to the pressure on the Union's older members to act. Three of those, Spain, Germany and the Netherlands, have roused themselves and will soon introduce reforms. Claire Jones and Catherine Snowdon find out if the plans are bold enough to compete with EU colleagues
    December 01 2006
  • IBSA cooperation takes root
    Brazil, India and South Africa have agreed to exchange information on tax matters in a bid to prevent avoidance.
    November 28 2006
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