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EU research reveals corporate tax worries

The European Commission believes that research it has carried out among 700 companies shows the need for a single EU-wide corporate tax base and a one-stop shop system for value-added tax (VAT)

January 16 2005
Spanish update: What PE representatives are responsible for

An important (albeit often unnoticed) feature of Spanish tax law is the responsibility regime of representatives of permanent establishments and of foreign partnerships and similar entities with a presence in Spain

January 16 2005
US releases details on the profit repatriation window

Companies in the US are set to capitalize on a reduced tax rate for repatriated overseas profits after the US Treasury Department and the IRS on January 13 2005 provided new guidance on the American Jobs Creation Act of 2004

January 16 2005
China to keep tax help for foreign companies

Multinational companies with operations in China will continue to benefit from the country’s tax system after the Chinese government pledged to keep preferential corporate tax treatment for foreign businesses until at least 2007

January 16 2005
Mexican update: What the tax reforms will mean

The original proposal sent to the Congress to amend the Income Tax Law has suffered some changes regarding thin-capitalization rules that would enter into force on January 1 2005

January 16 2005
Mexico - What you should know about the 2005 Mexican tax reform

By Luis Liñero, Deloitte, México City

January 14 2005
Brazil - How Brazil taxes cross-border services

By Manuel Solano, Carlos Romero and Erik Smith, Ernst & Young

January 14 2005
Overview - What tax changes and trends you should expect in Latin America

By Manuel Solano, Ernst & Young

January 14 2005
Editorial

Latin America has been rocked over the last decade by shocks to its financial systems and the instability that this has caused. The turmoil damaged the investment climate severely. However, as Latin America economies recover, there are signs that investors are regaining their appetite for transactions in the region.

January 14 2005
Introduction - The critical structuring issues for multinationals in Latin America

By Nicasio del Castillo, Carlos Gradwohl, Jorge Gross, Eduardo Pupo and John Salerno, PricewaterhouseCoopers

January 14 2005

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