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The new national insurance contributions Bill

The UK government continues to focus on tax avoidance. The government has published a new national insurance contributions Bill that is aimed at combating avoidance.

November 01 2005

What the US-Mexico agreement on partnerships means

The tax treatment of some so-called flow-through entities (S Corporations and limited liability companies or LLCs for example) has been always an issue under the Mexico – US tax treaty. As it stands now, under a protocol to the treaty, a partnership, state or trust is a resident of a contracting state only to the extent that the income it derives is subject to tax in that state, as the income of a resident, either through the partnership, state or trust or its partners or beneficiaries.

November 01 2005

Tax litigation increases in sophistication

Andrés Edelstein, Gustavo Wunder and Eduardo Gil Roca of PricewaterhouseCoopers discuss the standard tax litigation procedure at federal level in Argentina and cover other related aspects that should be borne in mind by taxpayers embarked on this type of proceedings

November 01 2005

Introduction

By Alberto Abad, Administración Federal de Ingresos Públicos (AFIP)

November 01 2005

The significance of transfer pricing for taxpayers in Argentina

Horacio Dinice of Deloitte describes how over the last few years, Argentina has adopted its own form of transfer pricing and points out some of the features of the regulations

November 01 2005

ATO commissioner unveils radical audit changes

Michael Carmody: specialists will help ATO More use of technical experts in the ruling process and greater involvement by taxpayers in risk reviews and audits are part of the overhaul of corporate audit procedures announced by Michael Carmody, the commissioner of the Australian Taxation Office (ATO) in October.

November 01 2005

Single EU corporate tax base in four years

Commissioner Kovacs: wants a single EU corporate tax base by 2009 at the latest EU tax commissioner, Laszlo Kovacs, said that the European Commission aims to present legislation that would create a uniform corporate tax base by 2008 or 2009 pursuant to the Lisbon strategy to boost EU growth.

November 01 2005

German coalition delays tax cut and increases VAT

Germany's new coalition government has postponed outgoing chancellor Gerhard Schröder's planned effective corporate tax cut from 38.7% to 32.7% from the beginning of next year to 2007, making it part of a broader package of tax reform. German press reports also claim the coalition plans to raise the value-added tax (VAT) rate from 16% to 18%.

November 01 2005

Barclays appoints new global VAT head

Barclays announced on October 21 that it has appointed Dario Garcia as the new global head of value-added tax (VAT) in London.

November 01 2005

How the fringe benefit tax rules work

A new tax called fringe benefit tax (FBT) has been introduced in India with effect from April 1 2005.

November 01 2005

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