Search results for

Marcelo Laport Fernando Prat After the earthquake and tsunami that hit Chile in February 2010, the new government that took office in March had to face the difficult task of reconstructing a vast area of the country damaged or destroyed by the natural disaster.

Edward Tanenbaum Tola Ozim On May 18, US House Ways and Means Committee member Lloyd Doggett introduced HR 5328, the International Tax Competitiveness Act of 2010 (the Bill).

Chinapat Visuttipat It is a long time since the Supreme Court ruled in 1988 clarifying the interpretation of royalties under Thai tax laws. This clarification is different from the royalties specifically defined under the tax treaties entered into between Thailand and 54 other countries.

David Cuéllar Angélica González The Mexican tax authorities believe that the Mexican tax system may be complex for both the taxpayers and themselves in certain circumstances. Due to such complexity, taxpayers invest more time and resources in complying with Mexican tax obligations, such as keeping accounting and tax records and filling out many reports and forms for tax liability.

Alexander Skowronek and Nathalie Grenewitz of Luther-Taxand in Germany discuss the effect a landmark decision in a car insurance tax case will have on the wider insurance industry. Including diminishing the risk that the deductible borne by the policyholder will be subject to German premium tax.

Ireland has introduced a mandatory disclosure regime under the Finance Act 2010. Cliona Donnelly of William Fry – Taxand explains how the introduction of this new regime sets a new landscape for tax advisers and taxpayers alike.

The Delhi High Court ruling in the Maruti Suzuki case has confounded the opinion of companies with subsidiaries conducting marketing in India. Srinivasa Rao and Rajendra Nayak of Ernst and Young in India analyse the implications.

Stephen Rogers of Nexia International member firm, Nexia Court & Company in Sydney, explains what private equity companies need to look out for in Australia.

The UK tax market's reaction to the idea of a General Anti-Avoidance Rule (GAAR) has been generally unsupportive. Sophie Ashley investigates how other countries' experiences with a statutory anti-avoidance rule might influence the government's decision on whether to introduce such a rule.

Cyprus and Malta have been removed from Italy's blacklist of jurisdictions for the application of controlled foreign company (CFC) rules and provisions on tax residency of individuals.