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There are 33,196 results that match your search.33,196 results
  • daniel.jpg
    A new age in indirect taxation in Romania and Bulgaria
    By Daniel Anghel and Malina Marinova of PricewaterhouseCoopers
    September 30 2006
  • takisaki-oct06.jpg
    New rules on the deductibility of directors' remuneration
    Akio Takisaki Under the 2006 tax reforms, the rules on the deductibility of a director's remuneration have changed drastically. According to the revised corporate tax law, the following three types of directors' remuneration can be deducted as expenses of a corporation.
    September 30 2006
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    Withholding tax drops on aircraft leases and tax debt changes
    Nélio B Weiss Philippe Jeffrey As discussed in a previous column in this publication, the Brazilian authorities issued on August 3 2006 Provisional Measure 315, which introduced important changes to the foreign exchange legislation. It allowed Brazilian exporters to keep up to 30% of their total export revenues abroad and allowed Brazilian subsidiaries to register in local currency the foreign capital that has not yet been registered with the Brazilian central bank.
    September 30 2006
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    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
  • foley-oct06.jpg
    IRS proposes new foreign tax credit rules
    Sean Foley The US Treasury Department and the IRS have proposed significant revisions to the regulations under Internal Revenue Code (IRC) section 901 regarding who is considered to pay a foreign tax for purposes of the US foreign tax credit (see REG 124152-06).
    September 30 2006
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    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
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    Investment structures and their tax benefits
    By Roberto Carlos Rivas and Mirenchu Muñoz, PricewaterhouseCoopers
    September 30 2006
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    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
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    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
  • michalik-oct06.jpg
    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
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