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  • vanherksen-oct06.jpg
    Dancing together
    Deciding on which valuation system would prevail would be the issue if VAT, Customs and transfer pricing were to be integrated, believe Monique van Herksen, Folkert Idsinga and Gooike van Slooten of Baker & McKenzie
    September 30 2006
  • 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
  • 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
  • wales-oct06.jpg
    Mission may be impossible
    Multilateral action against arbitrage may not win the support of all governments, believes Chris Wales
    September 30 2006
  • dossantosromerocarlos.jpg
    How the tax system is changing
    By Artur Braga and Carlos Romero, Ernst & Young, São Paulo
    September 30 2006
  • Introduction
    Latin America is back in business. After the financial malaise of the past decade, the continent has turned the corner and is rapidly shaping up to compete with other dynamic regions of the world, particularly Asia, to attract foreign investors.
    September 30 2006
  • tobinpaul.jpg
    VAT challenges in Russia
    By Paul Tobin, PricewaterhouseCoopers
    September 30 2006
  • agostini-oct06.jpg
    New residence rules for foreign holding companies
    Massimo Agostini Pursuant to article 73, paragraph 3 of the Italian Tax Code a company is generally considered to be resident in Italy for income tax purposes if either:
    September 30 2006
  • chile1-1.gif
    Investment structures and their tax benefits
    By Roberto Carlos Rivas and Mirenchu Muñoz, PricewaterhouseCoopers
    September 30 2006
  • cubidesbenjamin.jpg
    Measures to give foreign investors a better legal environment
    By Benjamín Cubides Pinto, Baker & McKenzie
    September 30 2006
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