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  • LeBoeuf adds partner in London
    Judith Harger has become the first tax partner in the London office of LeBoeuf Lamb Greene & Macrae. She joined from Denton Wilde Sapte.
    June 30 2006
  • Changes to non-resident's capital gains tax still outstanding
    Legislation has yet to be introduced to give effect to the 2005-06 Australian federal Budget proposal to limit the application to non-residents of Australia's capital gains tax (CGT) rules to real property (whether held directly or indirectly) and the business assets of Australian branches of a non-resident.
    June 30 2006
  • Distorting taxes' pending removal
    The Argentine economy has shown a strong recovery and economists are increasingly optimistic about growth prospects in the near future.
    June 30 2006
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    Why Section 13 affects gains by overseas companies
    Taxpayers should not overlook a provision in British tax law that can tax UK shareholders on gains realized by foreign companies, warns Robert Langston of Grant Thornton
    June 30 2006
  • What the surplus distribution reforms mean
    Under the new Company Law, profit distributions, redemptions made upon reductions in capital and reserves, as well as the acquisition of treasury stock are unitarily referred to as a "surplus distribution".
    June 30 2006
  • Government moves to cool the overheated real estate sector
    Housing prices in China have surprised almost everyone by surging since 2000, despite the government's efforts to cool them, with the property developers' expectations for steady growth and experts' fear that the bubble could burst. The country's investment in real estate increased at an annual rate of more than 20% for five consecutive years starting from 2000. Although the growth rate has dropped in 2005, it was still at 19.8%.
    June 30 2006
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    Transfer pricing documentation fails harmony test
    The regional documentation templates that exist are not binding on individual countries. It does not make global documentation rules any more achievable, explains Miles Unwin of Ernst & Young
    June 30 2006
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    How transfer pricing and VAT interact in global financial services
    By Stephen Morse and Sarah Norton (UK), Gianni de Robertis (Italy) and Keith Loughman (Ireland)
    June 30 2006
  • Taxability of non-resident TV companies telecasting outside India
    The Income Tax Appellate Tribunal (ITAT) in the case of Satellite Television Asia Region Ltd vs DCIT (99 TTJ 1025) examines the taxability of certain non-resident television channel companies telecasting programmes from outside India.
    June 30 2006
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    Transfer pricing in emerging markets - an Indian perspective
    By Hitesh Gajaria and Waman Kale (India)
    June 30 2006
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