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PricewaterhouseCoopers international tax experts, Peter Collins and Liam Collins, outline recent changes to Australia's international taxation system

Janet Lucas and Tony Fulton of PricewaterhouseCoopers reveal best-practice compliance strategies

Anthony Klein and Norah Seddon of PricewaterhouseCoopers, explore how the country's role as an investment destination has matured

By Tobias Lintvelt, Koichi Sekiya and Yasuko Masaki, Shin Nihon Ernst & Young, Japan

By Michael Evans (Australia), David Stevens (Hong Kong), Kok Shang Lam (Singapore) and John Cantin (New Zealand)

By Yves Robert (France)*, Andreas Patzner (Germany) and Sabrina Navarra (Italy)

By Robert Clair (US), Miodrag Verwoert (US), Kees van Meel (US) and Justin Kyte (UK)

By Erica Howard (UK), Mohamed Serokh (UK), Chris Abbiss (Hong Kong), Gianni de Robertis (Italy) and Stephen Morse (UK)

The Bangalore Tribunal in the case of Samsung Electronics Company Ltd. vs ITO (2005 93 TTJ 658), held that the payment for purchase of off-the-shelf computer programs for its business use from foreign suppliers, is not royalty taxable in India.

The judgment delivered by the European Court of Justice (ECJ) in the Kretztechnik AB vs Finanzamt Linz case is of importance to anyone engaged in value-added-tax-exempt financial transactions - issuing equity or debt for example. The case was directly concerned with value-added tax (VAT) incurred on professional fees related to the issue of shares by the taxpayer on the Frankfurt Stock Exchange. In that case, the Austrian authorities had refused to allow deductibility of VAT on these fees on the grounds that they related to an exempt supply.