Search results for

Drew & Napier is one of the largest legal firms in Singapore.

Last year, new tax disclosure rules were introduced in the UK which obliged promoters and, in certain cases, users of tax planning arrangements involving financial products or related to employment to notify details of the arrangements to HM Revenue & Customs. These rules have been extended to stamp duty land tax (SDLT) – a real-estate transfer tax. The new rules have been drafted as an extension of the rules in relation to financial products/employment (for more details of these, please see our international updates for June 2004 and November 2004).

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.

Recent significant changes to the Russian Tax Code regarding profit tax of organizations were introduced by the federal law signed by President Putin on June 6 2005.

Sed Crest finds out what is troubling tax executives in Asia and why they want a closer relationship with their tax advisers

Arecent Supreme Court decision represents a serious reverse for Argentine taxpayers that have been claiming during the last three years for the re-enactment of the inflation adjustment for income tax purposes.

The European Court of Justice went against the opinion of the advocate-general on the most-favoured-nation principle in the D case. The judges should use pending cases to elaborate on their decision, argues Frederik Habers of Nauta Dutilh

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.

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

Paul Op de Beeck and Eric Warson of KPMG explain some features of Belgium's new tax deduction for shareholder funds or risk capital