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There are 33,131 results that match your search.33,131 results
  • salvatore-nov05.jpg
    "Green certificates" raise significant indirect tax questions
    Arnaldo Salvatore of Macchi di Cellere Gangemi highlights the value-added tax (VAT) issues relating to transactions concerning green certificates
    November 01 2005
  • The threat from the Italian anti-tax-haven law
    A well-balanced interpretation of anti-avoidance provisions is essential if trust is to be created between taxpayers and tax authorities, according to Marco Da Re and Davide Bergami of Ernst & Young, who analyze some recent cases
    November 01 2005
  • dinice-nov05.jpg
    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
  • Controversial changes to the tax-haven rule affect manufacturing in China
    It appears the National Tax Agency (NTA) is now taking the position that the Japanese tax-haven rule should be applied to certain Hong Kong subsidiaries of Japanese parent companies where the subsidiary operates its business under an arrangement of consignment manufacturing with a Chinese subcontractor.
    November 01 2005
  • Changes to the capital gain participation exemption
    Law Decree 203 of September 30 2005, effective October 3 2005, provides for – inter alia – some changes to the Italian capital gain participation exemption (PEX) regime provided for by article 87 of the Italian Tax Code.
    November 01 2005
  • gebhardt-nov05.jpg
    What you should know about structuring transactions in Argentina
    Jorge Gebhardt, Carlos Casanovas, Sergio Caveggia and Gustavo Consoli of Ernst & Young consider how taxpayers should structure their M&A transactions in Argentina and what they should bear in mind when restructuring
    November 01 2005
  • abad-nov05.jpg
    Introduction
    By Alberto Abad, Administración Federal de Ingresos Públicos (AFIP)
    November 01 2005
  • Levob Verzekeringen BV, OV Bank NV v Staatssecretaris van Financiën
    Sixth VAT Directive – Articles 2, 5, 6 and 9 – Transfer of software recorded on a carrier – Subsequent customisation of the software to the purchaser’s specific requirements – Single taxable supply – Supply of services – Place of supply.
    October 26 2005
  • Portugal v Commission
    Reduction in tax rates for the revenue of legal and natural persons tax resident in the Azores.
    October 19 2005
  • Finanzamt Heidelberg v iSt internationale Sprach-und Studienreisen GmbH
    Sixth VAT Directive – Special scheme for travel agents and tour operators – Article 26(1) – Scope – Package comprising travel to the host state and/or the stay in that state and language tuition – Principal service and ancillary service – Definition – Directive 90/314/EEC on package travel, package holidays and package tours.
    October 12 2005
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