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There are 33,160 results that match your search.33,160 results
  • odonnell-sep06.jpg
    Staying ahead in fight for investment
    A combination of court decisions, tax treaty modifications and European Commission action have meant the government has had to work hard to maintain Luxembourg's friendly environment for investors, believes Keith O'Donnell of Atoz
    August 31 2006
  • Beneficial ownership and residency certificate
    The Chilean Tax Authority (SII) has now confirmed the importance of the concept of beneficial ownership regarding the application of Double Tax Convention (DTC), by the issuance of its Opinion number 1617/2006.
    August 31 2006
  • New exchange rules introduced for exporters and foreign investors
    Aiming at transforming the Brazilian exchange market into a more competitive one, the government and the Brazilian Central Bank (BACEN) introduced early in 2005 significant changes to the exchange legislation. Yet, exporters and foreign investors were still expecting further changes, long announced by the Brazilian government. Some of these expected changes were introduced by Provisional Measure 315, which was issued on August 3 2006.
    August 31 2006
  • Joint liability on co-contractors for Value-added tax fraud
    In its battle against value-added tax (VAT) fraud, the Belgian government has adopted a Program Bill that includes a measure according to which the co-contractor can be held jointly liable for the VAT due, on the condition that they knew or should have known that the VAT would not be paid to the Belgian treasury by the actual debtor of the VAT.
    August 31 2006
  • What is in the new treaty with France
    Australia and France have signed a new tax treaty to replace the existing treaty which was signed in 1976 and amended by protocol in 1989, and the Australia-France Airline Profits Agreement, which was signed in 1979.
    August 31 2006
  • netherlands-1-sep06.gif
    How the 2007 corporate tax reforms will work
    Frederik Habers, of NautaDutilh in Amsterdam, explains why the new rules confirm the country's investment appeal
    August 31 2006
  • ploem-sep06.jpg
    How you can plan to avoid a permanent establishment
    Foreign investors should be aware of the risk of creating a permanent establishment in the Czech Republic when sending foreign nationals to set up or manage their Czech operations, warn John Ploem and Jan Cernohouz of Deloitte
    August 31 2006
  • New Australian information laws to combat tax evasion
    Peter Costello, the Australian treasurer, said the new measures will allow organizations involved in Project Wickenby – a government taskforce combating tax evasion – to share information better, helping to catch tax evaders.
    August 31 2006
  • Letter from the editor
    Making friends and influencing people, particularly when those people make policy, is part of the job spec for any tax director. The chance to contribute to shaping a country's tax system is not one that can be ignored.
    August 31 2006
  • wilcox-julaug06.jpg
    Coltec judgement confuses economic substance doctrine
    The Coltec judgement at the US Court of Appeals for the Federal Circuit not only further confuses the argument over application of the economic substance doctrine, but also raises the question of legitimacy in tax planning, apart from it being another victory for the US government against corporate tax shelters.
    August 31 2006
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