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

Cookies Settings

Search results for

There are 33,196 results that match your search.33,196 results
  • US tax authorities releases 2006-2007 Priority Guidance Plan
    The Internal Revenue Service and the Treasury released the 2006-2007 Priority Guidance Plan on August 15.
    August 31 2006
  • kimchang-sep05.gif
    Kim & Chang
    Seyang Building
    August 31 2006
  • The Abbey National case and virtual assignments
    The key issue in this case was whether or not a contractual arrangement related to real estate, which fell short of being a transaction of leasing or letting, was to be treated as such a transaction for value-added tax (VAT) purposes with the effect that it would be an exempt supply.
    August 31 2006
  • Advance tax rulings now available for the first time
    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.
    August 31 2006
  • survey-1-sep06.gif
    Asia-Pacific Client Services Poll 2006: How and where tax services add the most value
    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
    August 31 2006
  • vandersmeede-sep05.jpg
    Working on profit and an attractive investment environment
    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
    August 31 2006
  • 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
Previous
1
...
2612
2613
2614
2615
2616
...
3319
Next