ITR Search | International Tax Review

ECJ backs regional tax regimes in the Azores case

Daniel Armesto In its judgment of September 6 2006, the European Court of Justice (ECJ) has confirmed the European Commission's position with regard to the classification as state aid of the income tax rate approved by the regional Government of Azores, Portugal (C 88/03).

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

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

Cross-border fiscal unity is go

Hanno Berger and Jens Kleinert explain how European law prevents Germany from denying cross-border fiscal unity

September 30 2006

Culture must drive a winning policy

Having clearly defined functions within a company's tax department is crucial to a successful transfer pricing policy. The next step is implementation explains Herve Bidaud of Hogan & Hartson and Emmanuel Llinares of NERA Economic Consulting

September 30 2006

Who's worked on the biggest deals

Type of deal Valuer Acquirer Target Adviser to acquirer (tax) Adviser to target (tax) Acquisition £1.4 billion ($2.63 billion) Three Delta (UK) Four Seasons Healthcare (UK) Herbert Smith (UK) Macfarlanes (UK)

September 30 2006

UK rule change likely after EU court's Cadbury Schweppes verdict

The European Court of Justice's (ECJ) ruling in Cadbury Schweppes is set to force the UK and other EU member states to change their laws on controlled foreign companies (CFC).

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

ATO to reframe risk and relationship management with large business

Neil Wilson The release of the Australian Taxation Office's (ATO) Large Business and Tax Compliance booklet on August 30 2006 marks a critical juncture in the Australian tax system for large business. A good way to start to understand what will attract the ATO's attention is to consider the seven high-level propositions for risk identification and risk profiling.

September 30 2006

Reaching the standard

Mike Sufrin, director of tax at Rolls-Royce, argues for more flexibility in reporting the tax charge

September 30 2006

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