International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,187 results that match your search.33,187 results
  • The Brazilian tax authorities issued on December 23 2004 the Interpretation Declaratory Act (ADI 27, which is an official interpretation from the Brazilian tax authorities), setting forth their understanding in connection with payments of dividends, royalties and service fees made under the Brazil-Spain Convention for the Avoidance of Double Taxation (the Tax Treaty)
  • The European Commission has released a report that aims to encourage more research and development (R&D) and raise corporate awareness of the tax incentives that are available in member states
  • VAT – Sixth and Thirteenth Directives – Place of supply of services – Tax avoidance scheme – Company established outside the Community and other companies in the same group established in a member state – Amusement arcades – Meaning of ‘entertainment or similar activities’ in Article 9(2)(c) of the Sixth Directive – Meaning of ‘fixed establishment’ in Article 9(1) of the Sixth Directive – Repayment of input VAT.
  • The government of India has released details of a key value-added tax (VAT) plan that will come into force on April 1 2005
  • A new internal study by the US Treasury Department has confirmed that Internal Revenue Service (IRS) agents are demanding transfer pricing documentation in many more audits
  • Ceteris, an independent transfer pricing and tax valuation boutique, has continued its expansion in the US by opening two new offices
  • Tax directors at large multinational companies believe transfer pricing will be their biggest tax issue in 2005
  • President Bush signed an executive order on January 7 2005 to set up his Advisory Panel on Federal Tax Reform that will provide advice on ways to amend the US tax code including ways to encourage savings and investment
  • On October 19 2004 the Swiss Federal Tax Administration published a draft of the guidelines of the agreement between the European Union and Switzerland regarding taxation of savings income in the form of interest payments (commonly known as the Savings Directive)
  • Businesses are now required to make a disclosure to HM Customs & Excise when they derive a UK value-added tax (VAT) benefit from the use of certain VAT-planning arrangements