International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,160 results that match your search.33,160 results
  • As already mentioned in the March and May issues of International Tax Review, a significant tax reform is now being debated in the Spanish parliament in relation to personal income tax, corporate income tax and non-resident income tax, which will predictably come into force for the fiscal years commenced on or after January 1 2007.
  • No formal advance tax ruling system presently exists in South Africa. Traditionally taxpayers have approached the South African Revenue Service (SARS) for its views on the interpretation of certain legislative provisions. However such so-called rulings are not formally binding on SARS.
  • Sed Crest reveals which firms' tax services contribute the most value to companies doing business in the region, which types of tax services are growing fastest and how much tax executives in the region earn
  • Arnold van der Smeede and Jeroen Starreveld of Spigthoff look at proposed changes to the Dutch participation exemption, dividend withholding tax, the introduction of an interest and patent box, and new rules on the limitation of interest deduction
  • The UK tax authorities have succeeded recently in obtaining bank information about taxpayers it suspects of tax evasion through their offshore arrangements. Andrew Watt of Chiltern analyzes what the developments mean for the future of tax investigations
  • Guidance on the treatment of cost sharing as well as mergers involving foreign companies are two of the proposals in the US Internal Revenue Service's (IRS) and Treasury Department's Priority Guidance Plan that may affect international tax executives in the coming months.
  • Oscar Teunissen, Oren Penn, Steve Nauheim and Dmitri Semenov of PricewaterhouseCoopers in the US give an update and reveal the latest policy positions and treaty trends
  • 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.
  • 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.
  • The Australian government predicts company income tax returns to grow from $50 billion in 2005-06 to over $56 billion for this financial year, according to the tax commissioner's statement in the Australian Taxation Office's compliance programme 2006-2007 along with its corporate tax priorities for the next year.