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  • 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
  • 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
  • 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
  • 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
  • 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
  • Motorola faces IRS bill
    Motorola, the multinational telecomunications company, could face an extra tax bill of up to $500 million after investigations by the US IRS into its tax returns for 1996 to 2000. A further probe for the years since then is still under way. The investigations centre on the company's transfer pricing practices.
    August 14 2004
  • Indian update: Supreme Court rules on India-Malaysia tax treaty
    The Supreme Court of India has held that business income and capital gains earned by an Indian resident from immovable property in Malaysia cannot be taxed in India under the India-Malaysia tax treaty
    August 14 2004
  • India clarifies taxation of business process outsourcing
    The Indian Central Board of Direct Taxes (CBDT) released a draft circular last Mondaythat refines the hazy definitions over the taxation of business process outsourcing (BPO) by multinational companies
    August 14 2004
  • IRS chief counsel hires anti-avoidance chief
    Donald Korb, chief counsel of the US IRS, on August 13 2004 hired a senior counsel to focus on eradicating abusive tax transactions. Jonathan Zelnik will work with the IRS and the Department of Treasury's office of tax policy to identify, analyze and issue administrative guidance to address abusive transactions.
    August 14 2004
  • China releases targets for transfer pricing audits
    The Chinese State Administration of Taxation (SAT) has issued guidance on how the country should select companies for fiscal year 2004 transfer pricing audits. The circular instructs local tax officials to select at least one suspected big target company and report it to the SAT before August 31 2004.
    August 14 2004
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