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  • liguori-apr05.jpg
    Alvarez & Marsal New York gets new managing director
    New managing director Albert Liguori joined Alvarez & Marsal's New York practice from Deloitte's global tax strategy team. Liguori has over 14 years experience of the tax aspects of corporate restructuring, M&A and post-merger integration.
    March 31 2006
  • Foreign investor tax breaks likely to end
    It has been more than a decade since the last major tax reform China implemented in the 1994. China's fast economic developments as well as its accession into WTO in 2001 called for a new round of reform. In fact, the relevant authority has long been preparing for the changes and in the recent years, government seems trying to press it ahead.
    March 31 2006
  • New tax carrots for internationally mobile, skilled labour
    Legislation providing a foreign income exemption to temporary residents of Australia was introduced into federal parliament on February 16 2006. The exemption is proposed to apply generally for income years beginning on or after the July 1 following the date of royal assent, except for the interest withholding tax exemption which is proposed to apply from the date of royal assent. The start date for the general measures is therefore likely to be July 1 2006, if royal assent is obtained before that date.
    March 31 2006
  • Why interest deductions are under scrutiny
    The Argentine tax authorities (AFIP) have been focusing, over the past few years, on the deduction of interest associated with loans granted by foreign lenders under certain conditions. Reasonably, the concern of the AFIP grows when it comes to interest and other financial charges stemming from loans received by local taxpayers from foreign related parties.
    March 31 2006
  • netherlands-1-apr06.gif
    Evidence of economic substance is key to transfer pricing case
    A recent case has made clear the risks for taxpayers in the Netherlands if they lack documentary evidence of the economic substance of intercompany transactions, warn Eduard Sporken and Hayden Aalvik of KPMG Meijburg & Co
    March 31 2006
  • news-1-apr06.gif
    Corporate tax parity will happen in China by the end of year
    China will enact a law during the present session of the National People's Congress to unify foreign and domestic corporate tax rates, according to Jiang Enzhu, a Congress spokesman.
    March 31 2006
  • UK Budget takes up competitiveness agenda
    The UK chancellor of the exchequer can no longer excite or surprise the country's multinational taxpayers with his annual budget statement. It is almost as if he does not want to.
    March 31 2006
  • sherwin-apr05.jpg
    New London tax head at Clifford Chance
    Nick Sherwin will be the head of Clifford Chance's tax, pensions and employment group in London from April 1. Sherwin has been a partner of the firm since 1993 and was previously head of the pensions group.
    March 31 2006
  • Understanding the new APA rules
    An advance pricing agreement (APA) is a procedural tool that offers multinational taxpayers the opportunity to address their related-party transactions in a proactive manner. Less than two years after the release of the previous APA revenue procedure, the Internal Revenue Service (IRS) has once again published an update to the rules for obtaining an APA.
    March 31 2006
  • barrett-mna06.jpg
    Mexico: Planning business expansions into Mexico
    By Fred Barrett and Adriana Rodriguez, PricewaterhouseCoopers, Mexico City
    March 31 2006
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