Search results for

Mauricio Valenzuela

Philippe Jeffrey

Khoonming Ho

COMMENT: George Osborne used inappropriate figures when boasting of the UK government’s success in clamping down on tax avoidance during the latest Budget, the UK Statistics Authority has found.

Bryan Bailey

Erion Lena The Law no. 7928, dated April 27 1995 'On Value Added Tax', as amended, implemented a scheme of deferral and exemption from the payment of VAT. Based on paragraph 2.1 of article 26 of the Law no. 7928, for machinery and equipment imported by taxable persons, which is directly related to their economic activity, the scheme of postponing the payment of VAT for a period of up to 12 months applies, under which VAT is not payable to the Customs authorities at the time of import.

The global nature of business continues to push companies for meaningful business synergies and scale. Vineet Rachh, a multinational tax director, discusses supply chain management in a rapidly developing global business environment.

Oliver Wehnert and Ivo Tankov of EY focus on the issue of substance and transparency.

Thiago Medaglia of Felsberg Advogados discusses the unique features of the Brazilian transfer pricing legislation and provides an update of new measures.

Susann van der Ham & Karin Ruëtz of PwC discuss the fundamental question of timing in setting transfer pricing, including recent OECD and EU JTPF publications on this topic, and critically examine German tax authorities’ view on compensating adjustments.