ITR Search | International Tax Review

Investment structures and their tax benefits

By Roberto Carlos Rivas and Mirenchu Muñoz, PricewaterhouseCoopers

September 30 2006

Swiss VAT system and its treatment of leasing as a supply of goods

By Harun Can and Daniel Schafer of Lenz & Staehelin

September 30 2006

Polish VAT law, even after EU accession is still full of gaps

By Tomasz Michalik and Marta Szafarowska, tax adviser of MDDP Michalik Dluska Dziedzic & Partners

September 30 2006

How the new car tax works

Tomasz Michalik The Polish government has accepted the project of a new tax on cars, which is also called the ecological tax. The draft has been sent to the parliament and it is expected that the new legislation will be introduced from the beginning of 2007.

September 30 2006

Ruling on taxability of a non-resident satellites service

Rajendra Nayak Ganesh Pai The Delhi Income Tax Appellate Tribunal (ITAT) in the case of PanAmSat International Systems LLC vs. DCIT (Unreported) recently examined the taxability of consideration received by a non-resident from broadcasters, for use of transponder capacity of the satellite that enabled such broadcasters in transmission of their channels.

September 30 2006

What the new tax accounting rules mean

Clemens Hasenauer Johannes Prinz Following the various changes in the Austrian tax system over the past years further tax legislation has been passed this year (Strukturanpassungsgesetz 2006, KMU-Förderungsgesetz 2006, Betrugsbekämpfungsgesetz 2006, Immobilien-Investmentfondsgesetz-Novelle). Some of the recent amendments are highlighted below.

September 30 2006

Tax pitch gets Yankees and Mets off-field success

The Yankees and the Mets, New York's two Major League Baseball teams are financing moves to new stadia with an innovative tax-exempt bond structure. Claire Jones looks at the structure's development and why it could change how the construction of sports grounds are financed in the US

September 30 2006

Mission may be impossible

Multilateral action against arbitrage may not win the support of all governments, believes Chris Wales

September 30 2006

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

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

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