September 2010

Main

Clinging to the changing face of APAs

OECD has work to do on APA guidelines

Ireland expands patent royalties exemption from withholding tax

Italy issues transfer pricing guidelines

NTA amends transfer pricing guidelines

Decree offers benefits to reduce administrative tax burden

Statistical classifications no longer of use for VAT exemption

Portugal adds to treaty network and information exchange agreements

Amendment to taxation of foreign dividends

Tax dimensions of royalties in Thailand

Tax code under discussion

HR 5328: International Tax Competitiveness Act of 2010

IRS issues directive on loss importation transactions

The National Fund of Reconstruction and tax incentives for donations made in case of catastrophe

DLA Piper appoints new UK head of tax

Grençon joins PricewaterhouseCoopers

KPMG changes US tax leaders

TEI announces new president

Tognetti joins BPGM

Deloitte Middle East launches indirect tax practice

Baker & McKenzie adds new partner

Simpson leaves ATO

Miller & Chevalier hires Kirschenbaum

McClellan moves to General Electric

RSM Tenon appoints new directors

Getting things done

Social media for tax evaders

Changes to Luxembourg's corporate tax regime

US makes changes to business compliance

US jobs bill including $11 billion in international taxes becomes law

China's reorganisation circular fails to address concerns

Commission rejects news of European taxes

Italy removes Cyprus and Malta from CFC blacklist

Asia tax directors speak out against extra pressure

Rising VAT rates here to stay

Private equity beware

Generally arduous and risky

Coming to terms with Schedule UTP

Draft tax code brings many international changes

Ireland imposes mandatory disclosure obligations

Taxpayers must look at marketing intangibles again

VAT travel service margin scheme concerns all taxpayers

Group guarantees remain a tax minefield

Claim payments not subject to premium tax

Case law against Minimum Notional Income Tax

Brazilian authorities update their black list of tax haven jurisdictions

Practical difficulties still exist when non-residents dispose of Canadian shares

Government improves tax treatment in new draft personnel law

Court declares stock options gains are taxable in cross-border situations

Tax reform group suggested

Maintenance of stock by customer does not constitute permanent establishment

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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Sponsored by Garrigues Portugal

Portugal adds to treaty network and information exchange agreements

A country's tax policy is reflected in its domestic tax legislation as well as its tax treaty positions.

Tiago Cassiano Neves, August 31, 2010
Sponsored by PwC Brazil

Brazilian authorities update their black list of tax haven jurisdictions

Since June 2008, when a broadened definition of low-tax jurisdictions (tax havens) was introduced by the authorities, taxpayers have been eagerly awaiting the enactment of an updated black list of tax haven jurisdictions for tax and transfer pricing purposes. The latest version of the black list was issued in August 2002.

August 31, 2010