International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Search results for

There are 33,176 results that match your search.33,176 results
  • Courts clarify the CFC motive test exemption
    In December 2002 the Special Commissioners published their decision in the case of Association of British Travel Agents Limited v Commissioners of Inland Revenue (Special Commissioners decision 359). The case concerned the application of the UK-controlled foreign companies (CFC) legislation in the context of two captive insurance companies.
    April 30 2003
  • Compromise tax reform Bill passed
    In votes taken on April 11 2003, the German Bundestag (parliament) and Bundesrat (federal council) passed a compromise version of the Tax Preference Reduction Act (Steuervergünstigungsabbaugesetz).
    April 30 2003
  • Elimination of double taxation
    In order to eliminate double taxation, countries negotiating a tax treaty have the choice between the credit method and the exemption method.
    April 30 2003
  • Understand Italy's hidden and multiple PE concepts
    Multinationals doing business in Italy have been confused by recent Supreme Court decisions on permanent establishments, including the Philip Morris case. Piergiorgio Valente and Gianpaolo Valente of Studio Legale Tributario GEB Partners focus new light on blurry concepts
    April 30 2003
  • germany-example2-may03.gif
    Using losses after an ownership change in Germany
    Franz Prinz zu Hohenlohe and Marko Gruendig of KPMG warn of the uncertainties raised by court decisions restricting the use of net operating losses
    April 30 2003
  • Brazil moves to harmonize taxes
    President Luiz Inacio Lula da Silva emerged from a meeting with Brazil's state governors on April 16 with a common agenda for extensive tax reform. Moves toward the harmonization of the value-added tax on sales and services (ICMS) could reduce the need for regional tax advice in Brazil.
    April 30 2003
  • US aims to extend internet tax ban
    A bi-partisan group of US lawmakers is seeking to permanently ban taxes on internet access. Democrats and Republicans have joined forces to highlight growing support for permanently extending the existing Cox-Wyden moratorium on new internet access taxes and any discriminatory taxes that unfairly target the internet. The lawmakers want to extend the existing ban before it expires in November this year.
    April 30 2003
  • SEC selects PCAOB chairman
    The Securities and Exchange Commission (SEC) has selected William McDonough as its nominee to be the new chairperson for the Public Company Accounting Oversight Board (PCAOB). The PCAOB was set up as part of the Sarbanes Oxley Act. McDonough is the president of the Federal Reserve Bank of New York.
    April 30 2003
  • EY poaches PwC financial services partner
    Ernst & Young has lured the former global investment management tax leader from big-four rival PricewaterhouseCoopers. Lynne Ed is joining the firm in London on July 1 and will be an international tax partner in Ernst & Young's investment management practice. Ed has spent 23 years at PricewaterhouseCoopers and specializes in the tax implications of fund products including offshore investment funds and limited partnerships.
    April 30 2003
  • Why UK share buy-backs are becoming more attractive
    The High Court has overturned the Inland Revenue's position on the tax treatment of share buy-backs. Ian Bowler and Mike Hardwick of Linklaters reveal the implications of the decision
    April 30 2003
Previous
1
...
2958
2959
2960
2961
2962
...
3317
Next