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There are 33,137 results that match your search.33,137 results
  • shyamalmukherjee.jpg
    India: Taxpayers and Revenue get to grips with new auditing era
    By Shyamal Mukherjee and Sanjay Tolia, PricewaterhouseCoopers
    September 30 2006
  • andrewriordan.jpg
    Australia: Economic nationalism points to more litigation
    By John Donaldson and Andrew Riordan, CRA International, Melbourne
    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
  • 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
  • an-oct06.jpg
    What the transfer pricing changes do
    Henry An Jin-Young (David) Lee The Korean transfer pricing regulations are contained in the Law for the Coordination of International Tax Affairs (LCITA), which has been in effect since January 1 1996. The Ministry of Government Legislation announced amendments to the LCITA on May 24 2006 and underlying Presidential Enforcement Decree (PED) on August 24 2006.
    September 30 2006
  • dachs-oct06.jpg
    Changes to the general-anti-avoidance rule
    Peter Dachs The general-anti-avoidance rule (GAAR) is contained in section 103 of the Income Tax Act. The present test has essentially four requirements that must all be fulfilled before there is tax avoidance.
    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
  • lineroluis.jpg
    Tax particularities for new projects or expanding investments
    By Luis Liñero, Deloitte
    September 30 2006
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