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  • dinicehoracio.jpg
    Get ready to survive an audit
    Horacio Dinice and Manuel Diskenstein of Deloitte explain how the burden of gathering transfer-pricing information falls squarely on the taxpayer's shoulders
    November 01 2006
  • del-tororoberto.jpg
    New Mexico-Canada tax treaty
    Roberto del Toro Mauricio Sellerier The governments of Mexico and Canada have agreed to renegotiate the current Mexico-Canada income tax treaty which was originally signed in 1991. The new treaty was signed on September 12 2006 and it is expected that such treaty will enter into force as from January 2007 after the corresponding governments exchange notes through diplomatic channels.
    November 01 2006
  • bernhardtlorenz.jpg
    Decree on transfer of functions expected
    Lorenz Bernhardt Jobst Wilmanns Following the transfer pricing documentation rules in 2005 and the new arrangements for advance pricing agreements this October, the finance ministry has turned its attention to examining the substance of specific transactions. The first item on the agenda is the transfer of functions abroad, prompted by fears, real or imagined, of multinationals shifting as much as possible of their business to low-cost, low-tax countries as a deliberate policy of avoidance.
    November 01 2006
  • Mortgage insurer appoints global tax VP
    Robert Fore has become assistant vice president global taxation at PMI Group. Fore was previously director of accounting at CMG Mortgage Insurance Company.
    October 31 2006
  • Two new M&A advisers at US firm
    Lauren Byrne, formerly of Ernst & Young, and Martin Williams, who was with PricewaterhouseCoopers, have joined the New York tax group of Alvarez & Marsal as senior directors.
    October 31 2006
  • Deloitte's Canadian tax head quits
    Peter Corcoran, previously international tax leader at Deloitte's Canadian practice and an ex-global leader of international tax services, has left to become executive vice president at automotive company Magna.
    October 31 2006
  • Zambia wants updated tax code
    Levy Mwanawasa, Zambia's president, has said that the 2007 budget will set out tax reforms. Companies investing in rural areas, in agriculture, and employing women and youths are to benefit from tax breaks.
    October 31 2006
  • India extends e-filing deadline
    Following the introduction of mandatory e-filing of corporate returns, the Indian finance ministry said that the deadline for the filing of business income tax and fringe benefit returns would move from October 31 to November 30.
    October 31 2006
  • Irish leader joins in calls for northern cut
    Bertie Ahern, the Irish Taoiseach, wants Northern Ireland' s corporate tax rate to match the 12.5% rate in the Republic. Ahern's calls follow pleas for a rate cut made by Ian Paisley, leader of the Democratic Unionist political party, and prominent businessman Sir George Quigley.
    October 31 2006
  • UK's highest court rules against tax authorities
    The House of Lords has ruled that Deutsche Morgan Grenfell, an investment bank, is entitled to reclaim tax it paid the Inland Revenue by mistake in the 1990s. The judgement, which was 4-1 in favour, went along with a verdict that the High Court gave, which contradicted an appeal court ruling that said taxpayers have six years from the time the tax was paid, rather than six years from the time the mistake was discovered, to claim refunds
    October 31 2006
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