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There are 33,160 results that match your search.33,160 results
  • Russia outlines corporate tax strategy
    The Russian Taxes and Levies Ministry has detailed plans to improve corporate income tax collections. The ministry has prepared modifications to chapter 25 (corporate income tax) of the Russian Tax Code, which include changes to securities transactions, financial instruments and trust and other fixed-term transactions.
    November 01 2003
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    How to comply with Germany's transfer pricing rules
    Alexander Vögele and Markus Brem of Voegele Partner propose a step-by-step approach to translate the new law and regulations into a successful documentation package
    November 01 2003
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    What the Bosal case means for Europe
    Allen & Overy's Olaf van der Donk and Olaf Kroon explain why acquisition and finance structures will change dramatically
    November 01 2003
  • Decree provides new opportunities Gianni, Origoni, Grippo &
    This note is aimed at providing a first preliminary overview of the main changes to the Italian tax system addressed by Law Decree 269 of September 30 2003, effective as of October 2 2003. This Decree must be converted into law by the Italian parliament within December 1 2003. Otherwise, it would be deemed as if it has never been enacted.
    November 01 2003
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    Corporate tax self-assessment lessons from down under
    Anita Paddock and Chris Oates of Ernst & Young consider what the Australian experience may herald for corporate tax self-assessment elsewhere
    November 01 2003
  • Export transactions can exclude social contributions
    Two Brazilian courts of first instance have issued important decisions relating to the application of the Brazilian social contribution on net income (CSLL) for income derived from export transactions.
    November 01 2003
  • Belgium modifies tax amnesty proposal
    The Belgian government amended its tax amnesty plans on October 13 2003 after pressure from the country's highest court, the Belgian Council of State. The new proposals mean that taxpayers that qualify for the amnesty and repatriate funds in Belgium will be able to do so using foreign bank accounts.
    November 01 2003
  • How air and shipping income can be US-tax exempt
    Howard J Barnet and Dan Pittman of Carter Ledyard & Milburn explain how multinationals can take advantage of the exemption on air and shipping income
    November 01 2003
  • New foreign exchange rules released
    Legislation introduced into the Australian Parliament on foreign exchange gains and losses - contained in the New Business Tax System (Taxation of Financial Arrangements) Bill (No 1) 2003 (TOFA Bill) - overhauls the tax treatment of foreign exchange gains and losses for most taxpayers.
    November 01 2003
  • Japan plans tax surcharge for consolidated companies
    Japanese government looks set to introduce a 2% tax surcharge on companies paying taxes on a consolidated basis. The new tax is expected to take effect in April 2004 for a period of two years and would partly compensate for an expected drop in corporate tax revenues if companies are allowed to pay taxes on a consolidated basis.
    October 30 2003
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