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Schedule UTP has been been the subject of intense debate within corporate tax circles since the IRS announced the programme in January 2010. However, this programme is just the latest in a long line of IRS initiatives aimed at enhancing taxpayer transparency. Eli Dicker, chief tax counsel of the Tax Executives’ Institute, questions whether or not Schedule UTP will fundamentally alter the landscape.

As President Obama and tax policy specialists discuss ways to rein in a ballooning US debt, a national sales tax and changes to the corporate tax rate are beginning to look promising. By Elizabeth Bearese

VAT transactions across Europe have become a part of everyday life for German taxpayers. Daniel Keller, Christian Schubert and Diana-Catharina Kurtz of PwC offer examples on how to keep on top of ever-changing European VAT law.

Officials have not proposed any significant changes to Germany’s tax law this year, but there have been some key court decisions and discussion about future reforms, that taxpayers need to be aware of, explains Stefan Ditsch of PwC

An adviser to the European Court of Justice recommended today that the court should approve an exemption for a taxpayer in France whose effective place of management was in a third country, outside the EU, but only under certain circumstances.

The failure of the National Commission on Fiscal Responsibility and Reform to secure a supermajority vote on its debt reduction plan on December 3 illustrates the difficulty of the work ahead for those who want to tackle tax reform.

Four months after the Tribunal Fiscal de la Nación, or Argentine Tax Court, determined the case of Administración Federal de Ingresos Públicos v Alfred C Toepfer Internacional, the decision has finally been made public, revealing a milestone opinion on transfer pricing issues applicable to Argentine commodities exporters.

Markus Hammer of PwC highlights what funds need to do to comply with tax reporting requirements in five European jurisdictions

In October 2010 Germany issued administrative principles to interpret its business restructuring law. However as Lorenz Bernhardt and Susann van der Ham of PwC point out, taxpayers will be left disappointed by the lack of clear and precise information on this much-discussed topic.

The European Economic and Financial Affairs Council (Ecofin) this week agreed on a draft directive to increase administrative co-operation and combat tax evasion and fraud.