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  • Tax payments in a foreign currency
    Under section 18 of the Chilean Tax Code, a company might keep its accounting records in foreign currency as long as it fulfils one of the following:
    May 31 2006
  • Treaty with Spain reduces withholding income tax
    The Brazilian tax authorities issued on March 20 2006 the Interpretation Declaratory Act number 4 (ADI 4) (which is an official interpretation from the Brazilian tax authorities), setting out their understanding in connection with payments of dividends, royalties and technical service fees made under the Brazil-Spain Convention for the Avoidance of Double Taxation ( the tax treaty).
    May 31 2006
  • What the new foreign exchange rules mean
    The Australian Taxation Office (ATO) continues to generate rulings and determinations, with regard to the foreign exchange rules (in Division 775 of the Income Tax Assessment Act 1997), which apply from July 1 2003. The highlights of these developments are set out below.
    May 31 2006
  • collier-keywood-jun06.jpg
    Open wide for more disclosure
    July 1 sees the start of a significant expansion of the Tax Avoidance Disclosure regime in the UK. Richard Collier-Keywood, of PricewaterhouseCoopers explains what the new regulations aim to capture and comments on whether they are likely to be successful
    May 31 2006
  • KKR tax structure unlocks capital benefits of listing
    If they weren't already thinking about it, the success of Kohlberg Kravis Roberts Private Equity Investors' public offering in early May, makes other private equity funds even more likely follow suit. Claire Jones investigates some of the tax issues involved in what may soon become a very popular investment vehicle.
    May 31 2006
  • Budget disappoints on reform
    Peter Costello, the Australian Treasurer, announced measures aimed at providing greater flexibility, streamlining definitions and reducing complexity and compliance costs as part of his 2006/2007 Budget on May 9, though international tax changes were limited and the business community expressed disappointment at the government's tax reform programme.
    May 31 2006
  • Letter from the editor
    The place called a "competitive tax environment" is the hallowed place that taxpayers and tax collectors alike seek. It means different things to different people but it approximates to a place where the tax system has the right mix of incentives and obligations that allow businesses to create wealth and the tax authorities to raise the revenue they require for their spending plans.
    May 31 2006
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    Ernst & Young
    May 31 2006
  • namorato-jun06.jpg
    IRS standards chief comes back to private practice
    Cono Namorato: fresh perspective on tax shelters Cono Namorato, the departing director of the Office of Professional Responsibility at the IRS, hopes the expertise he gained there will help him in his return to his old law firm of Caplin & Drysdale.
    May 31 2006
  • Court rules on fringe benefits for expatriate employees
    The South African Income Tax Act contains a comprehensive set of provisions relating to the taxation of fringe benefits for employees. Not only are the benefits identified, but the legislation provides for an objective valuation mechanism to determine the quantum of the benefit to be taxed, as well as the reporting and collection mechanisms.
    May 31 2006
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