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  • How to get the most out of the Italian tax amnesty
    Italy’s tax amnesty draws a line between the tax system of old and the new budgetary reforms. Francesco Florenzano and Barbara Faini of Baker & McKenzie explore taxpayers’ options
    March 01 2003
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    Taking advantage of tax treaties in Latin America
    The region's ever-expanding tax treaty network is providing new tax-strategy opportunities. Nicasio del Castillo, Jorge A Gross, Eduardo Pupo and John A Salerno of PricewaterhouseCoopers show where
    March 01 2003
  • Taxing companies by size
    A new local enterprise taxation system will be introduced in Japan for tax years after April 1 2004, where a corporation will be taxed based on the size of its businesses measured by the value added, its capital, and its income. Under the new taxation system, a corporation with a tax loss will have to pay local enterprise tax. The new system is briefly summarized as follows.
    March 01 2003
  • Bosnia targets tax fraud
    According to news reports, Bosnia is overhauling its customs system in the hope of finding millions of dollars of unpaid excise taxes. Paddy Ashdown, Bosnia-Herzegovina's High Commissioner, reportedly said that the county was losing KM1.4 billion ($770 million) a year to custom and tax fraud.
    February 23 2003
  • India calls for foreign exchange tax
    India's prime minister wants to introduce a tax on international currency transactions in order to protect developing economies. Atal Behari Vajpayee called for the tax after blaming currency speculators for the economic crises in Mexico, Southeast Asia, Brazil and Argentina. He reportedly claimed that it would help protect weak economies from capital volatility, enhance investor confidence through greater stability and generate developmental resources.
    February 23 2003
  • EY and KPMG lose transfer pricing partners
    Despite the obvious advantages of a network when it comes to transfer pricing work, two leading transfer pricing professionals have left the big four for smaller consulting firms
    February 23 2003
  • Japanese banks defeat Tokyo taxes
    Japan’s struggling banks have been granted a temporary reprieve after winning a High Court tax case against the Tokyo city government
    February 23 2003
  • Strikes overcome Bolivian tax rises
    Attempts to introduce a new income tax in Bolivia collapsed after violent strikes left more than 10 people dead and many more injured in the capital city, La Paz. The Bolivian president Gonzalo Sanchez, announced that he was abandoning his Budget in light of the violent demonstrations in the city. The country descended into violence after the government announced its intention to bring in a tax of 12.5% to reduce the budget deficit.
    February 23 2003
  • EC targets tax breaks in Belgium, Ireland and the Netherlands
    The European Commission last week decided that tax breaks in Belgium, Ireland and the Netherlands constitute state aid
    February 23 2003
  • IRS scrutinizes tax shelters
    There seems to be no escape for the big accounting firms in the US. Just after their fears were alleviated by the final wording of the Sarbanes-Oxley Act, which seemingly guarantees that they can continue providing tax services to audit clients, they face another attack. This time, the US government is cracking down on tax shelters
    February 23 2003
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