International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Search results for

There are 47,214 results that match your search.47,214 results
  • Caroline Silberztein, head of the transfer pricing unit in the OECD centre for tax policy and administration answers Catherine Snowdon's questions about the problems that face APA programmes today and how the OECD will work to improve its guidelines in this area.
  • Since APAs became an option for corporate taxpayers, there has been a gradual shift in their purpose and a split in taxpayer and government approaches to the agreements. Catherine Snowdon discovers how the process of getting an APA needs to develop to better suit modern business.
  • Eiki Kawakami of Kojima Law Offices-Taxand looks back at a busy few months for the Japanese tax system. Politics and disputes have been keeping taxpayers busier than ever with a number of important decisions making many think twice about how they structure their work.
  • Goh Ka Im, Anand Raj and Irene Yong of Shearn Delamore & Co detail how several legislative changes have changed the way investments can be structured, particularly from the Federal Territory of Labuan.
  • Property funds remain entitled to significant tax savings under new rules. But Chinapat Visuttipat of HNP COUNSEL Taxand in Thailand warns that careful planning must be carried out before venturing into this type of investment.
  • Ronald Evans and Gustavo Sánchez discuss Venezuela's complex rules and explain that taxpayers must strive to comply with the legislation or face heavy penalties.
  • Jon Eichelberger of Baker & McKenzie in Beijing warns taxpayers about the difficulties raised by circular 698 for foreign investors. The new regulations bring in procedures for reporting that will affect many international companies.
  • Andrea Bazzo Lauletta and Luiz Felipe Centeno Ferraz of Mattos Filho, of Veiga Filho, Marrey Jr e Quiroga Advogados in Brazil explain how the country is modernising its categorisation of tax havens and privileged tax regimes.
  • In Mexico, the transfer pricing rules have been in force since 1997, a relatively long time in Latin America. Moisés Curiel, Carlos Linares and Emilio Angeles talk taxpayers through staying on the right side of the notoriously strict
  • With enactments of important rules only taking place in 2009, transfer pricing regulations are still very new in Uruguay. Jonás Bergstein and Domingo Pereira explain how the new rules are changing business practices in Uruguay and demonstrate how closely the authorities are trying to follow the OECD guidelines.
847
of
4722