ITR Search | International Tax Review

India’s TP regime takes steps towards global best practices

Since the introduction of Indian transfer pricing regulations in April 2001, transfer pricing has become the most important international tax issue for businesses operating in the country, says Vatika Bhatnagar of Airtel India’s global transfer pricing team.

December 15 2015

Montenegro: New VAT exemption incentives in Montenegro

Jelena Zivkovic Ivan Petrovic As a young country with a small but open economy, Montenegro is steadily adopting various business incentives, with the objective of attracting reputable foreign investors, particularly in selected industries.

December 15 2015

Implementation, implementation, implementation

The end of 2015 marks the end of a project that has dominated the world of tax and business since its inception in 2012. It is not surprising, then, that we are taking this opportunity to round off our BEPS Project coverage with an exclusive special feature that will provide taxpayers everything they need to know about the work to date and the road ahead.

December 15 2015

The Brockman brief: BEPS implementation: A holiday wish

Drafters of the new base erosion and profit shifting (BEPS) actions and precision watchmakers share a common wish; that their immeasurable efforts devoted to refining and juxtaposing complex parts result in an instrument that is respected and trusted around the world.

December 15 2015

BEPS Special

Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key messages delivered under each of the OECD’s 15 Actions, direct from the individuals responsible for putting each aspect of the project together.

December 15 2015

Deals of the month

See who has done the tax work on this month’s biggest deals

December 15 2015

India to accelerate corporate tax cut

Finance Minister Arun Jaitley’s 2016 Budget will introduce a corporate tax cut

Matthew Gilleard, December 15 2015

Albania: Treaty analysis: Albania and Kosovo sign new double taxation agreement

Dorina Asllani Ndreka An agreement for the avoidance of double taxation of income and capital taxes and the prevention of fiscal evasion, concluded between the Republic of Albania and the Republic of Kosovo, entered into force in March 2015 and will apply from January 1 2016.

December 15 2015

Bulgaria: Treaty analysis: Bulgaria and UK sign new double taxation agreement

Petar Varbanov On March 26 2015, the Republic of Bulgaria and the United Kingdom of Great Britain and Northern Ireland signed a new Treaty for the Avoidance of Double Taxation (DTT) which will replace the DTT signed in 1987. The new treaty will introduce rules which differ considerably from the provisions now in force.

December 15 2015

Special features - December 2015 / January 2016

Read this month's special features for GCC - VAT and Intangibles

December 15 2015

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