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China's State Administration of Taxation (SAT) has released information on how taxpayers should prepare and complete contemporaneous transfer pricing documentation for the coming year.

Jeroen Bijl of PwC looks at a case concerning the VAT qualification of the services provided a real estate agent (DTZ Zadelhoff) in to two separate transactions, both sales of immovable property owned as sole assets by separate Dutch limited liability companies.

Micro-blogging site Twitter has announced its European headquarters will be based in Ireland, joining a number of other hi-tech companies, to make use of its 12.5% corporate tax rate and beneficial transfer pricing regime.

Welcome to World Tax 2012, International Tax Review's directory of the leading tax advisory firms around the world.

International Tax Review reveals its selection for the 50 biggest influences in international tax, with a mix of tax directors, officials, campaigners and multilateral organisations.

One of the few transfer pricing cases to go to trial in the US in the last decade won an Americas Tax Award from International Tax Review for Symantec, the taxpayer at the centre of the litigation.

A recent decision of Canada's Federal Court of Appeal considered the non-discrimination provision of the Canada-UK Tax Convention finding that it did not apply because the Canadian domestic legislation in question discriminated based on residency rather than nationality.

As widely known, Brazil's transfer pricing rules do not adopt the internationally accepted arm's-length standard.

On September 15 2011, the Dutch government published its 2012 budget proposals. The proposals include further limitations on the tax deduction of interest payments by acquisition holding companies and the introduction of a revised exemption for foreign branch profits. In addition, anti-abuse provisions are proposed in connection with the taxation of non-Dutch resident corporate shareholders in Dutch companies and the levy of dividend withholding tax on certain profit distributions made by Dutch co-operatives. René van Eldonk and Steven den Boer of Simmons & Simmons analyse the proposals.

Telefónica is locked in a dispute with the Peruvian government over unpaid taxes.