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  • Bringing together the two departments responsible for the administration of direct and indirect taxes has great potential for improving tax administration in the UK, believes Richard Highfield of the OECD
  • India's Central Board of Direct Taxes (CBDT) has issued an instruction that will benefit Indian and UK taxpayers involved in tax disputes under the two countries' double taxation agreement (DTA).
  • The chief counsel of the Internal Revenue Service (IRS) in Washington, DC has disputed findings in a report from Citizens for Tax Justice (CTJ) and the Institute on Taxation and Economic Policy (ITEP) released in September 2004.
  • The European Commission has adopted a strategy on corporate tax compliance to head off future scandals involving financial malpractice. The strategy, which was released on September 30, calls for actions at the global level to foster company tax transparency and actions at the EU level to strengthen the work of tax administrators and to improve monitoring of companies.
  • India's Central Board of Direct Taxes (CBDT) has released a final circular to dispel the long-running confusion over the taxation of business process outsourcing (BPO). The September 28 2004 communication circular confirms that the CBDT will tax BPO units according to the country's transfer- pricing principles and in accordance with India's tax treaty network.
  • Jacques Barrot, the EU's incoming transportation commissioner, has suggested imposing a controversial aviation fuel tax on flights within EU borders. Barrot made his comments on September 29 2004 at his confirmation hearing before members of the European Parliament.
  • Independence and scope-of-service issues have helped another European law firm to hire tax practitioners from a big-four firm.
  • It is common for acquisitions to be conducted in the US on a tax-free basis through stock-for-stock exchanges. Assume that a European company (EuropeCo) lists its shares in the US and desires to acquire a US company (US Target) by providing a mix of EuropeCo shares and cash. Normally this can be done by EuropeCo forming a US acquisition vehicle (US Newco) and US Target mergers into US Newco, providing EuropeCo shares and cash to the former Target shareholders.
  • The future of the UK's tax disclosure regulations could be in jeopardy after the Inland Revenue and The Law Society failed to reach an agreement on the impact of the regulations on tax lawyers that claim legal professional privilege.
  • With the introduction of the business scale taxation and with companies using capital reductions to improve their financial conditions and to implement corporate reorganizations, there has been growing interest in the local tax consequences of capital reductions.