This content is from: Transfer Pricing How tax administrations select transfer pricing cases for audit The way tax administrations select transfer pricing cases for audit varies dramatically in sophistication across the world. Learning their tactics is vital for taxpayers looking to avoid the scrutiny of revenue-hungry... By Sophie Ashley January 30 2012
This content is from: India SPECIAL REPORT: Everything you need to know about the Vodafone ruling International Tax Review has compiled a special free pdf report on Vodafone’s Indian Supreme Court victory. View the ruling, read what industry had to say, and uncover what this decision means for your business. By Jack Grocott January 30 2012
This content is from: Sweden Sweden's future as a tax haven Historically, Sweden has been seen as something of a tax haven, at least in terms of the availability of interest deductions. However, David Perrone and Anna Karlgård, of KPMG, explain why this will soon change. January 30 2012
This content is from: United Kingdom A new director Whipps up the UK KPMG team The UK team has also undergone a number of internal changes. January 24 2012
This content is from: Transfer Pricing How Angola’s transfer pricing regulations present compliance problems for taxpayers Angola is undergoing major reforms to its tax system, including the establishment of a transfer pricing regime, set to be introduced in March. By Joe Dalton January 24 2012
This content is from: India Why Vodafone is not content with its Indian victory While Vodafone secured a historic victory in the Supreme Court of India last week, there is still the issue of an Rs8,500 crore ($1.7 billion) transfer pricing order from the Income Tax Department. By Sophie Ashley January 24 2012
This content is from: European Union Transfer pricing precautions you need to take if the euro breaks up Whether the euro breaks-up or whether the EU can hold it together, taxpayers should be aware of the implications a break-up would have on their transfer pricing arrangements. By Sophie Ashley January 24 2012
This content is from: Transfer Pricing Why multinationals say the big 4 must diversify to attract their business Tax directors have said that transfer pricing advisers are out of touch when it comes to market demand. January 19 2012
This content is from: United States New head of US APA & Competent Authority to be announced this month Taxpayers can expect the US Internal Revenue Service (IRS) to announce its new head of the advance pricing agreement programme by the end of January. January 18 2012
This content is from: Austria European Tax Awards 2012 - closing date extended to February 14 The European Tax Awards are expanding this year, with the inclusion of South Africa. By Ralph Cunningham January 18 2012
This content is from: Brazil How Brazil is using transfer pricing to control the value of its currency As the dollar and the euro increase the value of the real, the Brazilian government has introduced measures to stem any further appreciation. January 17 2012
This content is from: Canada ANALYSIS: How GSK’s Canada SC hearing unfolded The Supreme Court of Canada met last week to hear the Canada Revenue Agency's (CRA) appeal and GlaxoSmithKline’s (GSK) response in a case about whether the taxpayer paid too much for active pharmaceutical ingredients ... January 17 2012
This content is from: Canada ANALYSIS: How GSK’s Canada SC hearing unfolded The Supreme Court of Canada met last week to hear the Canadian Revenue Authority’s (CRA) appeal and GlaxoSmithKline’s (GSK) response in a case to decide whether GSK paid too much for active pharmaceutical ingredients ... By Sophie Ashley January 17 2012
This content is from: United States IN-DEPTH ANALYSIS: Obama and Camp proposals' impact on transfer pricing President Obama and the House Ways and Means Committee chairman, David Camp, offered competing international tax system reforms at the end of 2011. January 16 2012
This content is from: Direct Tax How tax could replace aid for developing countries Speaking to International Tax Review, Pascal Saint-Amans, the incoming head of tax policy and administration at the OECD, highlighted the goal of replacing aid with tax collection. But what will it mean for taxpayers? By Salman Shaheen January 16 2012
This content is from: United States Mary Bennett's successor named The new head of the OECD's tax treaty, transfer pricing and financial transactions division has been named. January 11 2012
This content is from: Russia Russian SC ruling spells danger for thinly capitalised companies Russian companies with significant foreign capital and high debt to equity ratios, are at risk of attack by the tax authorities following a recent Supreme Arbitration Court (SAC) ruling. By Joe Dalton January 10 2012
This content is from: Netherlands Why Dutch R&D deduction may cause inconsistencies with transfer pricing The Netherlands has introduced a deduction for capital expenditure associated with R&D, effective January 1 2012, which has implications for transfer pricing. January 10 2012
This content is from: Hong Kong SAR Hong Kong to launch APA programme The Hong Kong Inland Revenue Department (IRD) will launch an advance pricing agreement (APA) programme in April. January 09 2012
This content is from: Japan Japanese tax reform to include earning stripping rules The outline for Japanese tax reform proposals was released on December 26 2011 with changes to intercompany loan regulations. January 06 2012
This content is from: Canada GE CANADA UPDATE: Why taxpayer’s attempts to strike CRA’s pleadings failed In the most recent stage of the GE Canada transfer pricing dispute, the taxpayer’s attempt to strike the Canada Revenue Authority’s (CRA) pleadings has failed. January 05 2012
This content is from: South Korea Clashes between customs and transfer pricing law highlighted in Korean case A recent ruling by the Tax Tribunal of Korea said companies that make transfer pricing adjustments after reporting importation to customs will not be refunded. By Joe Dalton January 05 2012
This content is from: Canada Canadian Supreme Court confirms GSK date The Supreme Court of Canada has named the date for the GlaxoSmithKline hearing, which will finalise the long-running transfer pricing dispute. January 03 2012
This content is from: China China unveils future for thin cap audits China has underlined its determination to strengthen its anti-avoidance rules by concluding the country’s first thin capitalisation audit. By Jack Grocott January 03 2012
This content is from: New Zealand Alesco tax avoidance held The decision on intercompany debt funding has been made by the New Zealand High Court in Alesco New Zealand Ltd v CIR. January 03 2012
