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There are 33,123 results that match your search.33,123 results
  • Taxpayer victory on double tax relief conundrum
    The main issue in dispute between the taxpayer company, a life assurance company, and the Inland Revenue, was how double tax relief is calculated where the receipt that has been subject to overseas tax is included in trading profits taxed on schedule D-case I principles.
    March 31 2005
  • Budget reduces corporate tax rate
    The minister of finance delivered his Budget speech to Parliament on February 23 2005. The Budget was reasonably expansionary, with additional funds being spent on social welfare and infrastructure development.
    March 31 2005
  • New anti-fronting law released
    The government released a new anti-fronting law for the UAE in late 2004. It is intended that this law will come into force in 2007 and, should it do so, it is likely to change how business is done in the UAE.
    March 31 2005
  • Convertible bonds and the participation exemption caselaw overturned
    Back in 1982 the Supreme Court ruled that a gain realized on conversion of a convertible bond could not be seen as a benefit derived from shares and consequently such gain was not eligible for the participation exemption, even where the holder of the bond already had a qualifying interest in the share capital of the issuer. At the time, this ruling was subject to some criticism, but obviously with no avail to the tax practice.
    March 31 2005
  • Analysis Group
    March 31 2005
  • Alston & Bird LLP
    March 31 2005
  • Former EY partner extends his career
    Peter Spori, a new tax consultant at Prager Dreifuss, the Swiss law firm, said that he left Ernst & Young because he wanted to keep working. The big four accounting firm has a retirement age of 60 for its partners. But Spori, who is approaching that age, revealed in an interview with International Tax Review that wanted to keep working.
    March 31 2005
  • KPMG puts focus on Irish tax advice
    KPMG, an accounting, tax and advisory firm, has set up an Ireland Tax Centre of Excellence to help US companies with operations in Ireland and those that are thinking of setting up a base there. The centre of excellence will also provide tax services to Irish companies that have invested in the US.
    March 31 2005
  • New incentives for service centres in special economic zones
    There has been significant change in Polish legislation on special economic zones (SEZs) that substantially increase their attractiveness to multinational investors.
    March 31 2005
  • Industry body opposes proposed Filipino tax hike
    The Philippine Chamber of Commerce and Industry (PCCI) has opposed a government tax proposal that would increase corporate income tax from 32% to 35%.
    March 31 2005
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