COMMENT: The EU is not united about information exchange, one of the most important global tax policy issues of recent years, and Austria and Luxembourg are to blame.
Danish taxpayers should be able to avoid withholding tax on reorganisations, after the National Board delivered a landmark ruling on deemed dividend distributions.
If you enter into a tax dispute in the US, you are probably going to lose. A study has found that the odds are stacked against taxpayers whose battles with the Internal Revenue Service go all the way to the Supreme Court.
With the Indian Parliament this week approving the amended Finance Bill 2012, a precedent has been set. The legislature has the power to overrule the country’s judiciary through the use of retroactive law amendments. Read what India’s leading taxpayers, officials and advisers have to say on this latest development.
Taxpayers and officials need to redefine how they interpret confidentiality if they are to improve transparency in tax disputes, warns a leading tax professor.
