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There are 33,160 results that match your search.33,160 results
  • French update: New way of claiming reduced withholding tax benefit
    On May 25 2004 the French tax authorities released new administrative guidelines (Instruction 14 B-4-04) concerning the simplification of the procedure US partnerships need to follow to benefit from the French-US tax treaty's reduced withholding tax on French source interest, royalties and dividends
    July 31 2004
  • German update: Tax authorities reject leading transfer pricing decision
    In February 2004, the German tax authorities issued a directive addressing the landmark transfer pricing decision rendered by the Federal Tax Court (FTC) on October 17 2001 (see International Tax Review, February 2002, p22)
    July 25 2004
  • Brazil backs down over payroll taxes
    President Inácio Lula da Silva has withdrawn a proposal to increase payroll tax to finance pensions after a storm of protest from business leaders
    July 25 2004
  • New OECD guidelines on international exchange of tax information
    The OECD’s fiscal affairs committee finalized new guidelines last Friday for the exchange of information between national tax authorities under international tax treaty provisions
    July 25 2004
  • Treasury releases tax priorities for next twelve months
    The US Treasury and IRS released the tax priority guidance plan for the next twelve months yesterday in Washington, DC
    July 25 2004
  • Taskforce recommends lower taxes in India
    A government-appointed taskforce on tax reform has recommended that India should cut corporate tax and replace the variety of excise and services taxes that the central and state governments levy with a value-added tax (VAT) on goods and services.
    July 25 2004
  • EU update: Accession forces Interest and Royalty Directive amendments
    The Interest and Royalty Directive of June 3 2003 was amended at the end of April 2004 in the context of the EU accession of 10 new member states
    July 25 2004
  • Tough talking from the IRS
    Donald Korb, the new chief counsel of the Internal Revenue Service (IRS) in Washington, DC, told International Tax Review’s Sed Crest what taxpayers need to do to protect themselves and what they should expect from their advisers
    July 25 2004
  • Germany publishes final version of new thin capitalization rules
    Germany's Ministry of Finance released on July 15 2004 the final version of an administrative decree providing tax authorities' interpretation of the thin capitalization rules that entered into effect for fiscal years starting on or after January 1 2004. The amended rules require a uniform debt-to-equity ratio of 1.5-to-1 and apply to both resident and non-resident companies.
    July 25 2004
  • Brazilian update: Rulings bid to clarify tax base
    The Brazilian tax authorities have for the past few months issued a number of rulings designed to preserve and/or modify the related tax base
    July 25 2004
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