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  • UK tax authority softens disclosure rules
    The Inland Revenue last week provided an assurance to tax advisers worried about the scope of the UK’s new tax disclosure regulations, which are designed to crackdown on the promoters of potentially abusive tax schemes
    August 29 2004
  • Netherlands clarifies transfer pricing guidelines
    Joop Wijn, the Dutch state secretary of finance, on August 21 2004 issued a decree clarifying how the Netherlands will apply the arm’s-length principle and the OECD’s transfer pricing guidelines for multinational companies
    August 29 2004
  • What tax directors want in Asia
    The cover story of the September issue of International Tax Review analyzes the responses from more than 380 tax directors, chief financial officers and other in-house tax executives doing business in Asia
    August 29 2004
  • Canadian update: Supreme Court rules that interest expense is generally on account of capital
    The deductibility of interest expense is likely the tax issue on which the Supreme Court of Canada (the SCC) has commented most extensively
    August 29 2004
  • Saudi Arabia slashes corporate tax burden for multinationals
    Multinationals with operations in Saudi Arabia will benefit from a one-third reduction in their corporate tax burden (20% from 30%) after the kingdom’s Finance Ministry on August 15 2004 published changes to an income tax law that has remained unchanged since 1948
    August 21 2004
  • New Zealand piles pressure on banking industry
    New Zealand banks may have to pay more tax after internal government reports revealed that the country’s Inland Revenue Department (IRD) is concerned that they didn’t pay enough in 2003
    August 21 2004
  • French update: Substantiating the deductibility of intermediary commissions
    Commissions paid to intermediaries – with the exception of certain payments made to government officials within the scope of international transactions (section 39-2 bis of the French Tax Code) – are, in principle, deductible under the conditions of standard tax rules
    August 21 2004
  • Ceteris teams up with Transfer Pricing Associates
    Ceteris, the North American transfer pricing boutique, has announced a new alliance with Europe’s Transfer Pricing Associates
    August 21 2004
  • Brazil reduces taxes on financial investments
    Investors in Brazil will get a better return on their money after the government reduced capital gains tax (CGT) on long-term financial investments and abolished social contribution taxes (PIS and COFINS) on financial revenues
    August 21 2004
  • Argentine update: Corporate bonds' exemption under scrutiny
    During the last decade, large Argentine companies were able to obtain access to medium- and long-term financing at attractive rates through the issuance of corporate securities (Obligaciones Negociables, ONs)
    August 21 2004
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