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  • hongkong-oct06.jpg
    Hong Kong and China DTA makes life easier for investors
    Hong Kong: First port of call for investors into China? The double taxation agreement (DTA) between Hong Kong and China is expected to create opportunities for Hong Kong investors. The DTA, signed on August 21 between the HKSAR government and the Central People's government will offer Hong Kong investors protection against passive income, and further enhance the jurisdiction's place as a stepping stone for investors into China.
    September 30 2006
  • Forum uncovers unusual relationships
    The recent GlaxoSmithKline (GSK) settlement with the IRS and taxpayer's continuing problems with intangibles were two of the issues that grabbed attention at International Tax Review's sixth annual Global Transfer Pricing Forum in London
    September 30 2006
  • Editorial
    Welcome to the new International Tax Review! New in the sense that there's more colour and the look is fresh and different. But the magazine is not changing its aim of bringing the most up-to-date information on international tax to executives at multinational companies around the world.
    September 30 2006
  • Australia's Revenue aims to cut audit time
    The Australian Taxation Office (ATO) has published its second Large business and tax compliance booklet, which says that the authorities will try to complete large audits within two years.
    September 30 2006
  • kersch-oct06.jpg
    Pfizer head of tax joins Grant Thornton
    Guy Kersch Guy Kersch, European head of tax for Pfizer, has left the pharmaceutical multinational to join Grant Thornton's growing transfer pricing practice.
    September 30 2006
  • goutier-oct06.jpg
    Need for independence causes split in German firm
    Klaus Goutier The need to ensure independence of tax services from legal advice is what led the entire tax group of German law firm Goutier & Partners, to separate from the firm and merge with other professionals to form ArAnTax, a tax boutique,. "ArAnTax is a fantasy name" says partner Klaus Goutier, "it comes from the thought of art and tax".
    September 30 2006
  • zantac-oct06.jpg
    US raise enforcement stakes with GlaxoSmithKline settlement
    The US Internal Revenue Service (IRS) and Glaxo-SmithKline's (GSK) $3.1 billion settlement marks an increased focus on transfer pricing enforcement from the IRS, and serves as a warning to taxpayers on both sides of the Atlantic. The settlement, which applies to the company's US tax returns from 1989 to 2000 is the largest ever single payment to resolve a tax dispute in the US. The IRS' original claim against GSK was for $11.5 billion for 16 years of tax accounts between 1989 and 2005.
    September 30 2006
  • yonah-oct06.jpg
    Keeping clear of the rules
    Tax authorities fear they are losing millions from arbitrage. The worry means that forms of structuring which were considered legitimate are now under suspicion. International Tax Review examines an increasingly confused area of planning
    September 30 2006
  • Foreign investment and the transfer pricing rules
    By Alejandro Gómez Rutmann and Iván S Gutiérrez Lombardo, Deloitte
    September 30 2006
  • dossantosromerocarlos.jpg
    How the tax system is changing
    By Artur Braga and Carlos Romero, Ernst & Young, São Paulo
    September 30 2006
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