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

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

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

Search results for

There are 33,097 results that match your search.33,097 results
  • While lenient by international standards, Germany's new draft transfer pricing regulations transform the audit process. The aim is to protect the tax base through a 'tax auditor bill of rights', while avoiding unreasonable demands. By Alexander Vögele of KPMG, Frankfurt
  • In a letter to the French Association of Banks, dated September 4 2000, the French tax authorities have indicated that they would grant to French banking head offices certificates of fiscal domicile. The measure aims to permit their foreign branches receiving interest or dividend income from third countries to benefit from the tax treaty concluded between France and the country of origin of the income.
  • New measures designed to maintain the Netherlands' position as a key location for investment activities include changes to tax ruling practice, and codification of the arm's-length principle. Eduard Sporken and Iwan Hoo of PricewaterhouseCoopers, Amsterdam report
  • A court decision overturning German regulations on the deduction of input tax from travel expenses could spell good news for businesses. By Stefan Lutz, Mazars Revision & Treuhandgesellschaft mbH, Frankfurt discusses the implications of the ruling
  • Argentina's government recently announced a new tax plan designed to stimulate economic growth in the country. The key provisions are as follows.
  • An ECJ ruling has brought to an end the dispute between the French tax administration and the business community over VAT on expenses. Roland Delfaud of Mazars & Associés, Paris explains what, in practical terms, the ruling means
  • Substantial inward investment taking place in a sensible and efficient tax system makes Dubai Internet City a serious consideration for any company seeking a suitable location for its e-business hub. Robert Peake of Arthur Andersen, Dubai, explains why
  • John Baldry, barrister with international law firm Allen & Overy, reports on the decision of the High Court in a recent anti-avoidance case, Griffin v Citibank Investments Limited, and outlines the history of substance over form in the UK
  • The first amendments have been drafted to the German Tax Reform Act concerning domestic share and derivatives trading
  • The UK Inland Revenue has closed one million tax files because it is missing vital information. The files were lost following the April merger of the Inland Revenue and the Benefits Agency, and affect the tax year 1997-98. The loss could affect employees' assessments for pensions and other benefits.