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There are 33,160 results that match your search.33,160 results
  • Electronic invoices are new VAT development
    The Minister of Finance's decree introducing regulations on electronic invoicing into the Polish tax law entered into force on August 4. This decree establishes ways and conditions of issuance and delivery of e-invoices as well as rules for their storage and presentation to the tax authorities.
    August 31 2005
  • Tax audit trends stress international aspects
    Over the last few years, the Mexican Congress has passed several tax reforms that have changed the Mexican national and international tax landscape.
    August 31 2005
  • Tax authorities reject transfer-pricing decision
    Roughly a year after the highest German tax court held that Germany's standard transfer-pricing statute could not be applied to an interest-free loan from a German resident shareholder to a German related party, even if the funds were used in a foreign permanent establishment (Federal Tax Court decision of April 28 2005 - I R 5,6/02), the German tax authorities have given notice of refusal to acquiesce in this ruling (directive of July 22 2005).
    August 31 2005
  • The evolving tax value proposition of Dubai
    The opportunities of the Dubai commercial environment are becoming increasingly well-known among the multinational business community. One particularly important aspect is the opportunities for tax-efficient restructuring of key business functions in Dubai.
    August 31 2005
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    Supreme Court judgment hits tax practice
    Court verdicts and new IRS rules have changed the way international tax advisers in the US help their clients, according to Marnin Michaels and Jeffrey Morse of Baker & McKenzie
    August 31 2005
  • Protocol amends India-Singapore tax pact
    Recently India and Singapore signed the Comprehensive Economic Cooperation Treaty, agreeing to provide various benefits for cross-border transactions in goods, services and investments. As part of this, the existing double tax avoidance treaty between the two countries has also been amended by a protocol. The amendments are effective in India from August 1 2005. Some of the key amendments are:
    August 31 2005
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    US states approve streamlined sales tax scheme
    The streamlined sales tax project (SSTP) in the US will come into effect on October 1, after a meeting between state governments on July 1 in Chicago confirmed the project's thresholds will be met.
    August 31 2005
  • molitor-sep05.jpg
    The growing importance of Luxembourg in the private equity market
    Luxembourg has a number of tax-efficient structures that help to boost private-equity investment there, explain Roger Molitor and Tim Mathey of KPMG
    August 31 2005
  • New rules for taxation of dividends
    The Norwegian parliament passed a new tax reform in December 2004, and supplementary rules in June 2005, which affect the taxation of dividends.
    August 31 2005
  • Impatriates regime finally implemented
    Regulations enacting the special regime for individuals who become Spanish tax residents came into force in June 2005. The regime had been put in place from January 1 2004, but was pending implementation through the corresponding regulations. Full development of the regime is of great importance for multinational groups that transfer employees to Spain under tax equalization arrangements since it could have a substantial impact on their profit & loss accounts.
    August 31 2005
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