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  • 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
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    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
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    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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    IRS issues temporary regulations on the anti-inversion rule
    Edward Tanenbaum Kevin Rowe Treasury and IRS have issued a new set of temporary and proposed regulations under code section 7874. These regulations address the substantial business activities safe harbour, anti-abuse transactions using publicly-traded partnerships, indirect acquisitions of properties and other issues.
    September 30 2006
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    SSC and the challenge of managing VAT in a multi jurisdictional environment
    By Carron Mckinney of Deloitte
    September 30 2006
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    The increased standard VAT in Germany valid from January 2007
    By Christa Breucha and Matthias Hiller of Ernst & Young
    September 30 2006
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    Japan: How regulations and administration in Japan have changed
    By Karl Gruendel, Ken Okawara and Mark Campbell, Shin Nihon Ernst & Young, Tokyo
    September 30 2006
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    Hong Kong: Cross-border deals bring scrutiny
    Joe Chan and Catherine YW Tse of Ernst & Young Hua Ming, Hong Kong
    September 30 2006
  • Pact boosts structuring options
    The new double tax arrangement between mainland China and Hong Kong applies to passive income, unlike its predecessor. It also opens up some planning opportunities for Hong Kong companies, reveal Raymond Wong and Guy Ellis of PricewaterhouseCoopers Hong Kong
    September 30 2006
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    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
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