Search results for

Executives responsible for the Latin America region often claim they have the most difficult job in the tax department. As Elizabeth Bearese discovers the results of International Tax Review’s Latin America Client Services Poll seem to justify the claim.

Jason Collins of McGrigors and Don Korb of Sullivan & Cromwell explain why tax authorities need to respect client privilege and show how the US and UK handle confidential tax matters.

Bob Norton, chief income tax officer at Vertex, argues that taxpayers have to realise that enterprise technology will be a necessity if they want to cut the risk of tax exposure.

Development agencies have been lobbying governments and international bodies for years on the harmful effects of tax avoidance in the developing world. Now, as they turn their attention to the companies themselves, Salman Shaheen looks at their chances of convincing corporations that reputation is more important than a lower tax bill.

Robert Adams has joined RSM McGladrey as a managing director for the IRS practice and procedure team in Washington DC .

The Internal Revenue Service (IRS) has uncovered thousands of suspected tax cheats through their long investigation into UBS. Between similar probes into other international banks, a new disclosure programme, and increased international cooperation, the agency is continuing its aggressive pursuit of those that hide assets offshore. Erin Kelechava investigates.

An Indian Income Tax Appellate Tribunal (ITAT) has ruled that a charge for services or intangibles must meet certain requirements to satisfy the arm’s length standard.

Russia's new draft law has many of the features of international systems, such as contemporaneous documentation, guidance on the use of new methods and advance pricing agreements, explain Svetlana Stroykova and Evgenia Veter of PricewaterhouseCoopers

As the US economy continues to sputter, it is perhaps not surprising that Congress and the administration have looked to change the country’s international tax rules to increase revenue. David Forst and Adam Halpern, partners at Fenwick & West, explain some of these changes, including legislative developments and new case law that will have implications for multinational corporations.

The anti-hybrid rules in the Canada-US income tax treaty are an example of good intentions gone astray. Jeffrey Trossman, tax partner at the Canadian law firm of Blake Cassels & Graydon discusses important changes contained in the treaty’s Fifth Protocol, and explains how they affect inbound investments into Canada.