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  • Tax cuts help investment
    Low corporate tax rates can help countries gain a competitive advantage over their rivals but it's not the whole story, according to a study of 86 countries by KPMG. The research cited examples of jurisdictions, such as Ireland, Norway, Sweden and Denmark, that have seen high economic growth after introducing favourable corporate tax regimes
    November 06 2006
  • More treaties needed
    Ireland must conclude more tax treaties if the country is not to fall behind its competitors for foreign direct investment, according to the Irish Taxation Institute in its pre-Budget submission. The Irish Budget for 2007 will be revealed on December 6
    November 06 2006
  • German Reits set for 2007
    On November 2, the German government approved a draft bill to introduce real estate investment trusts on January 1 2007
    November 06 2006
  • Tax reform gets green light
    The partners in Germany's coalition government agreed corporate tax reform proposals to be introduced in 2008. Among the headlines is a reduction in the federal corporate income tax rate from 25% to 15% and the introduction of an earnings stripping limitation rule
    November 06 2006
  • Tax favours for FIFA
    The organisers and sponsors of the 2010 World Cup in South Africa will receive various exemptions from South African tax. FIFA, football's world governing body, its subsidiaries and the football associations of the qualifiers, except for the South African Football Association, will be exempt from income tax; sponsors and associated individuals will be partially exempt. The announcement was made on November 2 during the introduction of the Revenue Laws Amendment Bill to the National Assembly
    November 06 2006
  • Extra UK Reit rules published
    The rules, which came into force on November 1, impose an additional levy on companies owning 10% or more of a UK Reit.
    November 06 2006
  • Income trusts hit with tax bombshell
    Distributions from Canadian income trusts that begin trading after October 31 will be taxed, Jim Flaherty, the minister for finance, announced. The move was part of a Tax Fairness Plan presented to Parliament which includes a half-a-percentage point cut in corporate tax by 2011
    November 06 2006
  • weissnelio.jpg
    Treaty with South Africa comes into force
    Nélio Weiss Philippe Jeffrey Following the publication of the Federal Decree 5922 on October 4 2006, the tax treaty for the avoidance of double taxation and the prevention of fiscal evasion concluded between Brazil and South Africa has entered into force. The provisions of the treaty will apply as of January 1 2007.
    November 01 2006
  • edelsteinandres.jpg
    Montevideo Treaty invalid for tax purposes
    Andres Edelstein Gustavo Wunder In 2002 important changes were introduced in the Argentine personal assets tax law. As a result of this reform, it was assumed that the shares and/or participation in the capital of local companies whose owners are companies or other foreign-based legal entities ultimately belong to individuals or undivided estates located abroad.
    November 01 2006
  • Court demands CFC rules rethink
    Anton Hume and Gerlinde Seinsche of BDO examine what possible changes to the UK's and Germany's CFC provisions because of the Cadbury Schweppes case could mean for taxpayers in both countries
    November 01 2006
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