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Uncovering the Latin American tax services market

Sed Crest reveals what kind of picture the survey of tax services in Latin America draws and presents the challenges for tax directors and warnings for tax advisers

December 01 2003

New foreign investment entity rules

The fourth draft of the foreign investment entity legislation (FIE legislation) was released by the Canadian Department of Finance on October 30 2003 and generally adheres to the structure of earlier drafts. Certain major changes, and a host of technical revisions, have been adopted. The FIE legislation is to be effective for taxation years beginning after 2002.

December 01 2003

New thin-capitalization rules released

Argentina has recently launched new thin-capitalization rules by reforming the Income Tax Law, effective October 22 2003.

December 01 2003

How to structure synthetic transactions in the Philippines

Dennis G Dimagiba and Jehremiah C Asis of Quisumbing Torres (associated office of Baker & McKenzie) explain how to structure swaps, repurchase and stock lending agreements

December 01 2003

What the Swiss lump-sum tax credit system offers

Stephan Baumann of Deloitte & Touche warns that even though Switzerland's lump-sum tax credit system may relieve the burden of double taxation, the complex procedures demand a cautious approach

December 01 2003

Mexican Congress debates plan to tax food and medicines

On December 11 2003 the Mexican Congress began debating controversial reforms to gradually reduce corporate taxes to 30% by 2006. There were angry demonstrations over plans to slap an 8% tax on all goods that are now exempt from taxation, including food and medicine.

December 01 2003

Why I love the ECJ

Marks & Spencer's head of tax, Philip Martin explains his uncanny affection

December 01 2003

Ernst & Young hires in-house tax talent

Hans-Joachim Jaeger has joined Ernst & Young in Switzerland as a partner and head of the firm's global financial services tax practice. Jaeger came from Julius Baer Group on November 1 2003 where he was deputy tax director.

December 01 2003

Smart and Associates poaches senior Ernst & Young partner

John Stine, formerly a tax partner at Ernst & Young, has joined the independent tax and accounting firm Smart and Associates. Stine's practice focuses on venture-backed businesses and wealth management.

December 01 2003

Ceteris hires Ernst & Young transfer pricing specialist

Sherif Assef: Clients are looking for alternatives Ceteris, the independent transfer pricing boutique, has poached Sherif Assef, Ernst & Young's financial services transfer pricing leader in New York. Assef left Ernst & Young on October 1 2003. He will lead the New York office of Ceteris as executive vice president.

December 01 2003

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