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The Singapore Court of Appeal has issued a ruling that will assist taxpayers in determining whether an asset constitutes a plant when making a capital allowance claim.

Source: www.bp.com BP, the British energy company, has filed a claim in the UK High Court against HM Revenue & Customs (HMRC) seeking reimbursement for stamp duty tax it paid in 1999 when the company purchased Arco, a US petroleum company.

The Court of Appeal has ruled that UK thin capitalisation legislation is compatible with EU law, overturning a previous decision, on appeal from HM Revenue & Customs (HMRC).

Sara Luder has been unveiled as the new head of tax at Slaughter and May.

Stephen Hales and Alistair Craig of Ernst & Young explain the role tax has played in the UK becoming the destination of choice for many multinational groups structuring their European investments.

Matthew Stevens of Alston & Bird explains how taxpayers can achieve a withholding tax exemption under US tax treaties

Only a few years ago, discussion of the financial transactions tax (FTT), often referred to as the Tobin tax or a Robin Hood tax, did not go beyond socialists, international development activists or academic circles and had little traction in the political mainstream. But, as the Brussels Tax Forum 2011 heard, public debt is not the only thing on the up after the financial havoc wreaked by the banks and their bailouts.

The US Internal Revenue Service (IRS) has proved that it pays to blow the whistle on abusive tax strategies.

Alex Duan discusses how the Chinese tax authorities are applying business tax on leasing services and how foreign enterprises need to be aware of the country’s tax policy to avoid double taxation.

While the new Tax Code has introduced a number of changes to Ukraine’s tax regime, their full impact on the structuring of inward investments will be better understood only after these new rules are tested in practice, reveal Andriy Dovbenko and Viktor Nevmerzhitsky of Ernst & Young