International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,160 results that match your search.33,160 results
  • KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative.
  • Keith Loughman (KPMG in Ireland), Philippe Breton (Fidal International), David Fownes (KPMG in the UK) and Rick Franke (KPMG in the Netherlands) examine how VAT affects outsourcing initiatives in the banking, asset management and insurance sectors
  • By Lorene Chen, KPMG in Taiwan
  • By Jon Eichelberger, Marc Levey and Peng Tao, Baker & McKenzie
  • A recently published opinion of the EU's Advocate General clarifies EU anti-avoidance law and the principle of so-called abuse. Amanda Brown of KPMG in the UK explains the Advocate General's reasoning and explores its implications for taxpayers
  • Enforcement is the name of the transfer pricing game in Asia right now. After going to much trouble to institute their own transfer pricing rules, jurisdictions in the region have set about ensuring that those rules are being adhered to. In countries, such as Australia, which have had rules for a little longer, the tax authorities continue to refine their enforcement techniques, including litigation, in an attempt to get taxpayers to pay their fair share of tax from related-party transactions.
  • Tax systems are struggling to keep pace with the speed of business change. Graeme Ross and John Bain of KPMG in the UK argue that taxpayers and tax authorities have a common interest in developing and maintaining modern tax systems
  • The enactment of two resolutions in March 2005 by the National Monetary Council of the Central Bank of Brazil (BACEN) brought significant changes to the Brazilian exchange market and the foreign exchange control regulations. The resolutions also lifted many of the restrictions imposed on transfers of funds used to acquire shares of foreign entities.
  • The Belgian tax authorities manage a wide range of provisions, enabling them to investigate transfer prices and to adjust the tax base in case the arm's-length principle is not respected. They also published in 1999 an administrative circular letter, explaining to tax inspectors when and how a transfer pricing audit should be performed.
  • The Australian Taxation Office (ATO) has confirmed in Interpretative Decision ATO ID 2005/225 that a foreign-resident beneficiary of a fixed trust is able to disregard certain capital gains attributable to it and in respect of its interest in the fixed trust even if the underlying capital gains tax (CGT) event happened to the trustee before March 21 2005.