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There are 33,160 results that match your search.33,160 results
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    The appeal of hybrid financing in Belgium and the Netherlands
    Alain Huyghe, Philippe Lion and Herman Huidink of Baker & McKenzie discuss a taxpayer's options in light of anti-abuse provisions in Belgium and the Netherlands
    August 31 2005
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    Prepare now for notional interest deduction
    Paul Op de Beeck and Eric Warson of KPMG explain some features of Belgium's new tax deduction for shareholder funds or risk capital
    August 31 2005
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    Luxembourg moves to hold place in international tax planning
    Keith O'Donnell and Paul Chambers of Atoz Tax Advisers discuss how the legislature and the courts in Luxembourg and elsewhere have influenced international tax recently
    August 31 2005
  • UK changes procedures for EU tax disputes
    Companies in the UK with EU tax claims face more onerous procedures after the House of Lords, the UK's highest court, overturned a Court of Appeal decision.
    August 31 2005
  • Tax relief for software developers may have only temporary benefit
    By Marienne Shiota Munhoz and Murilo Mello, KPMG Tax Advisers, São Paulo
    August 31 2005
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    Grant Thornton
    Gary James
    August 31 2005
  • pwc-sep05.gif
    PricewaterhouseCoopers
    Dedicated to helping business grow
    August 31 2005
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    Baker & McKenzie
    August 31 2005
  • Dividend taxation changes for non-residents with PEs
    The current basis of taxation of dividends received by non-residents in connection with a permanent establishment (PE) in Australia has changed for dividend payments made on or after June 26 2005. These changes have arisen in the amendments contained in the New International Tax Arrangements (Foreign-owned branches and Other Measures) Act 2005 which was given Royal Assent on that date.
    August 31 2005
  • Use of foreign base companies deemed abusive
    In two decisions, the Austrian Administrative Court (Verwaltungsgerichtshof) recently qualified the use of foreign base companies as abusive tax avoidance. The Austrian companies, in both cases, channelled interest income – which would be taxable in Austria – into foreign tax exempt or privileged subsidiaries to get such income redistributed to Austria as tax-exempt dividends. According to the court no sufficient reasons other than tax reasons were provided to justify the structure.
    August 31 2005
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