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10/13/2009 8:41:02 AM EST Summary : Prior to the unification of PRC Enterprise Income Tax (EIT) systems for domestic enterprises and Foreign Invested Enterprises (FIEs), different rules were applied to combined EIT filing by domestic enterprises and FIEs having ... Create an account or login to post comments. | Comments (0)
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10/12/2009 6:53:13 PM EST On November 10, 2008, the State Council promulgated the revised Tentative Regulations on Value-added Tax of the People's Republic of China (the Tentative Regulations) in advance of full-scale value-added tax (VAT) reform in Mainland China. ... Create an account or login to post comments. | Comments (0)
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10/9/2009 9:05:42 AM EST SUMMARY : The interface between the downward economic turbulence and governments transfer pricing objectives became an important facet of the OECDs Global Forum on Tax Treaties and Transfer Pricing,held September 21-22, 2009 in Paris. A ... Create an account or login to post comments. | Comments (0)
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9/28/2009 2:08:52 PM EST Summary : Though practical limitations wiill prevent most practitioners from dispensing advice regarding foreign tax laws, a U.S. tax practitioner may, nevertheless, effectively structure investments in a tax efficient manner without co ... Create an account or login to post comments. | Comments (0)
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9/28/2009 11:52:28 AM EST When structuring investments across international borders, one must know not only U.S. law, but also the tax rules of the foreign jurisdiction In addition, the practitioner must also have an in depth familiarity with the clients organizational structur ... Create an account or login to post comments. | Comments (0)
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8/20/2009 11:55:39 AM EST The IRS continues to extend filing deadlines for certain reports of Foreign Bank and Financial Accounts (FBAR). But the IRS has not extended its September 23 deadline for participation in its voluntary compliance initiative for reporting offshore incom ... Create an account or login to post comments. | Comments (0)
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7/2/2009 12:21:53 PM EST Posted by William H. Byrnes IVAssociate Dean, Walter H. & Dorothy B. Diamond International Tax & Financial Services Graduate Program Faced with growing pressure to close the rapidly increasing budget deficit, President Obama outlined a series of proposed changes to the international tax system. The plan is touted as 'levelling the playing field' and filling tax loopholes that allow ... Create an account or login to post comments. | Comments (0)
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4/6/2009 1:53:44 PM EST A ruling by the Authority for Advance Rulings in India could adversely impact foreign companies entering into joint ventures (JVs) with domestic Indian entities. The importance of incorporating the right clauses in, and careful drafting of, JV agr ... Create an account or login to post comments. | Comments (0)
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10/21/2008 12:29:10 PM EST Recently the Income-tax Department in India has focused on foreign companies involved in acquiring companies by purchasing controlling stakes in Indian companies by foreign companies usually r ... Create an account or login to post comments. | Comments (0)
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2/6/2009 11:06:42 AM EST Jyoti Dialani discusses a recent ruling by the Authority for Advance Rulings (AAR) in India. The AAR provides tax relief to overseas companies engaged in providing research facilities for clinical and bio-analytical studies to Indian companies for deve ... Create an account or login to post comments. | Comments (0)
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11/18/2008 9:00:15 AM EST Rufus v. Rhoades, Esq., co-author of the treatise Rhoades & Langer, U.S. International Taxation and Tax Treaties , discusses the law supporting a request for documents from a third ... Create an account or login to post comments. | Comments (0)
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9/30/2008 9:08:59 AM EST While arbitration has traditionally been considered primarily an instrument to resolve private sector commercial disputes, it has been gaining ground with certain public sector institutions as well. In recent years, there has been explosive growth in t ... Create an account or login to post comments. | Comments (0)
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