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  • Sebastian Lawson-Foia, a solicitor admitted in England & Wales, has joined the Linklaters team in Bucharest. His experience includes advising on the tax aspects of a number of major cross-border corporate transactions, as well as various tax-based structured finance products.
  • Under the Indian tax law, an individual's tax status is that of a resident or non-resident. A resident individual is further categorized as a not-ordinarily resident or an ordinarily resident.
  • Roberto Haddad of Branco Consultores explains what the tax reforms will mean for companies operating in the country
  • KPMG's Dave Rutges, Eduard Sporken and Mark Peeters reveal the transfer pricing implications of the recent decision concerning a Belgium central purchasing company
  • Maria Eugenia Palombo of Klegal reviews the key transfer pricing cases in Italy and reveals the implications of the decisions
  • Dr Jürgen Hartmann of CMS Hasche Sigle reveals the implications of new rules on the reduction of tax benefits and the exemption provisions
  • ECOFIN, the group of finance ministers of EU member states, agreed upon a tax package on June 3 2003 covering cross-border interest and royalty payments and a political commitment to phase out harmful tax practices. The package has three parts:
  • By Bradley Phillips, Derek Hill and Emma Nendick, Herbert Smith, London
  • By Derek Alty, Jay Niederhoffer and Andrew McBride, Deloitte & Touche, Vancouver and Toronto
  • By Stanley Wiseberg and Michele Zinn, KPMG, McClean, VA and Baltimore, MD