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  • Substance over form in Latin America: myth or reality?
    Latin American regulatory regimes traditionally lack a general anti-avoidance provision permitting the tax authorities to challenge transactions on the basis of their actual economic substance. But recent changes allow the tax authorities to seek out the substance over the form of a transaction. Prepared by the Latin American Business Centre of Ernst & Young in Europe
    September 30 2001
  • Transfer pricing firmly on the global agenda
    As globalization continues apace, taxing jurisdictions worldwide are paying close attention to transfer pricing. This column summarizes recent international developments and changes in transfer pricing legislation. By Bill Dodge and Giovanni DiCenso, Deloitte & Touche, Washington, DC
    September 30 2001
  • European Court of Justice ruling on umbrella insurance contracts
    Dutch tax literature pays little attention to insurance tax. One of the reasons could be that, at first sight, the insurance tax is rather uncomplicated. It could, however, be otherwise in cross-border situations.
    September 30 2001
  • Income understatement prosecutions and reinvestment tax refund clarification
    HONG KONG
    September 30 2001
  • Tax treatment of the losses resulting from the absorption of a subsidiary
    The shares that a company holds in a subsidiary must be cancelled in the case of a merger with the latter. Depending on the circumstances, this cancellation may trigger a capital loss equal to the difference between the tax base of the shares in the accounts of the parent company and the fair market value of these shares at the time of the merger. This capital loss is, in principle, deductible from a tax standpoint, provided that it corresponds to a real decrease in the absorbing company's net assets.
    September 30 2001
  • Transfer pricing takes centre stage
    The first International Tax Review Transfer Pricing Forum took place in Amsterdam in September. The key message – transfer pricing is more about risk management than tax avoidance. By Georgina Stanley
    September 30 2001
  • Opposition mounts for Tobin tax
    The debate over the possibility of the Tobin tax ? a proposed tax on cross-border capital flows, in particular speculative currency transactions ? is widening. Following French prime minister Lionel Jospin's support for the tax, UK foreign secretary Jack Straw has denounced the idea's viability, stating that it is unlikely to work in practice.
    September 30 2001
  • Thai withholding rules fail to address overpayment process
    Thailand has introduced a new domestic withholding tax regime from July 16 2001 onwards. The key objective of the new law is to expand the scope of withholding tax by subjecting most elements of income to the tax, with the exception of the sale of goods, which is not covered by the new law. This is consistent with the Thailand tax authorities' new tax collection efforts that were introduced earlier this year.
    September 30 2001
  • Branston leaves Shell for Andersen
    Tim Branston, the former head of tax for the gas and power division of Shell has joined Andersen's Energy and Utilities Group in London as a tax partner.
    September 30 2001
  • Why the US-Luxembourg treaty brings long-awaited benefits
    The US-Luxembourg treaty has finally coming into force. The following article explains why multinationals can look forward to a period of stability. By Phil Warner, Ernst & Young’s International Tax Services group, Birmingham, and David Allgaier, Ernst & Young’s US Tax Desk, London
    September 30 2001
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