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Planning it safe: Less risk and more substance

Tax planning is adapting to reflect a more transparent and technological world, bringing with it a change in attitudes and new challenges for taxpayers. The decisions made now should not be underestimated as they could have unexpected consequences later.

April 26 2017

Netherlands: Extended scope of the innovation box

Patrick T F Schrievers Gert-Jan Hop The Netherlands government is promoting engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regards to salaries paid to employees who carry out qualifying R&D activities and related capital expenditures. There are a number of extensions to the new innovation box legislation, which applies from January 1 2017, but has retroactive effect from July 1 2016.

April 26 2017

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Egypt ratifies its DTA with Kuwait

The Egyptian President Abdel Fatah El Sisi issued Presidential Decree No. 155 of 2016 on February 23 2017, ratifying the double tax treaty concluded between Egypt and Kuwait on December 16 2014.

Ali Najm, April 26 2017

UK election could see tax bombshell hit businesses and investors

The UK political parties have begun jostling for votes ahead of the June 8 snap general election and the battle has already moved to taxation. So what will UK politics mean for businesses and their tax affairs?

Anjana Haines, April 26 2017

Transfer pricing issues on intra-group financing: The non-recognition mechanism

According to the OECD Transfer Pricing Guidelines, recharacterisation of an intra-group transaction is a residual mechanism available to tax authorities to be used in exceptional circumstances to identify the economic reality behind a contrived transaction since the reconstruction of legitimate business transactions would be a totally arbitrary exercise. Ramón López de Haro and Antonio Baena of Deloitte take a closer look.

April 25 2017

Heléna Klumpp joins Ivins, Phillips & Barker

Heléna Klumpp has joined Ivins, Philips & Barker as a partner in its Washington office.

Anjana Haines, April 25 2017

Rodrigo, Elias & Medrano launches Value Precios de Transferencia

Peruvian full-service firm Rodrigo, Elias & Medrano has together with transfer pricing specialist Tania Quispe Mansilla launched a new transfer pricing company called Value Precios de Transferencia.

Anjana Haines, April 25 2017

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