Ernst & Young ITS Global Dispatch

Ernst & Young ITS Global Dispatch episodes:

• 01.28.2013

  ITS Global Dispatch, December 2012 - January 2013

  European Commission Action Plan to strengthen fight against tax fraud and tax evasion -- Protocol to Belgium-UK treaty entered into force -- French Parliament approves Finance Bill 2013 -- Ireland's 2013 Budget published --Latvia introduces new participation exemption, withholding tax...

  
• 11.30.2012

  ITS Global Dispatch, November 2012

  Germany's Annual Tax Act to implement Authorized OECD Approach for PEs -- New Finnish Bill would restrict interest deductibility -- Luxembourg Government presents amended 2013 Budget proposals -- Tightened Swedish interest limitation rules and lowered CIT rate approved...

  
• 10.31.2012

  ITS Global Dispatch, October 2012

  UN releases draft Transfer Pricing Practical Manual for Developing Countries -- OECD issues revised draft changes to Commentary on Article 5 (PE) and beneficial ownership -- Australia announces tax changes in Mid-Year Economic and Fiscal Outlook -- Colombian tax bill...

  
• 09.30.2012

  ITS Global Dispatch, September 2012

  India publishes rules for implementing Advance Pricing Agreements -- India's Advance Ruling Authority upholds nontaxable treatment of share buyback by Mauritius company -- Japan's NTA publishes voluntary transfer pricing information checklist -- Taiwan clarifies character of payment to foreign entity...

  
• 08.31.2012

  ITS Global Dispatch, August 2012

  Canada releases legislative proposals to implement 2012 federal budget -- Australia enacts major transfer pricing law changes -- China to expand VAT pilot program to 8 more locations, including Beijing -- India issues tax policy announcements to address business...

  
• 07.31.2012

  ITS Global Dispatch, July 2012

  China further clarifies beneficial ownership for tax treaty purposes -- India releases draft guidelines for new anti-avoidance regulations (GAAR) -- Vietnam approves National Action Plan on transfer pricing for 2012-2015 -- Polish court challenges procurement support transactions with related entity...

  
• 06.30.2012

  ITS Global Dispatch, June 2012

  Dutch Finance Ministry releases tax budget proposals for FY 2013 -- Danish Parliament adopts major new rules on company taxation -- Italy issues Circular Letter on settling international tax disputes, MAP process -- Spain, US announce agreement on new...

  
• 05.31.2012

  ITS Global Dispatch, May 2012

  India's Finance Bill 2012 enacted with major international tax amendments -- Denmark considers significant changes to company taxation -- Germany, Netherlands sign new tax treaty -- Spanish Supreme Court narrows entitlement to EU Parent-Subsidiary Directive -- Argentina releases proposed tax...

  
• 04.30.2012

  ITS Global Dispatch, April 2012

  Canadian Budget 2012 includes international tax proposals -- New Argentine FX rules have tax consequences -- Brazil modifies transfer pricing rules -- Finland circulates draft interest expense restriction proposal -- Spain introduces changes to international tax framework -- Sweden proposes...

  
• 03.28.2012

  ITS Global Dispatch, March 2012

  UK releases anticipated Budget 2012, corporate rate reductions -- Indian Union Budget 2012-13 addresses Vodafone, other major changes -- Australia to amend General Anti-avoidance Rule -- Australia releases revised draft legislation on proposed Investment Management Regime -- Hong Kong announces...

  
• 02.29.2012

  ITS Global Dispatch, February 2012

  Tax Court of Canada issues landmark decision on "beneficial ownership" -- Argentina unilaterally terminates tax treaty with Switzerland -- Argentine tax authorities implement new "Early Import Declaration" mechanism -- Mexico reorganizes Certified Company Program; tax consequences for IMMEX companies --...

  
• 01.31.2012

  ITS Global Dispatch, January 2012

  Indian Supreme Court rules in long-awaited Vodafone case -- New Japan-Netherlands tax treaty effective -- Japan-Swiss tax protocol effective -- Korea revises tax laws -- Irish Budget reaffirms 12.5% corporate tax rate -- Israel raises tax rates, other changes...

  
• 11.30.2011

  ITS Global Dispatch, November 2011

  New Switzerland-Netherlands tax treaty effective January 2012 -- Norwegian National Budget for 2012 contains major tax proposals -- Portuguese 2012 Budget Act proposals will impact cross-border transactions and foreign investment -- Angola proposes transfer pricing documentation rules -- New UK...

  
• 10.31.2011

  ITS Global Dispatch, October 2011

  Australian Treasury releases draft legislation for extending Petroleum Resource Rent Tax -- Australia releases shipping industry tax reform package; zero rate for Australian ship operators -- Hong Kong Inland Revenue considers R&D must be carried on directly by taxpayer for...

  
• 09.30.2011

  ITS Global Dispatch, September 2011

  Dutch Finance Ministry releases FY 2012 budget proposals -- French National Assembly and Senate approve Second 2011 Amended Finance bill -- Israel excludes certain related party financing from transfer pricing rules -- China requiring foreign nationals to participate in social...

  
• 08.31.2011

  ITS Global Dispatch,July-August 2011

  Canadian MAP report reflects greater transfer pricing audit activity -- Mexican court issues first pro-taxpayer transfer pricing ruling -- New VAT rules for Mexican Maquiladoras -- France announces budget, tax measures to reduce deficit -- Italy issues guidance on outbound...

  
• 06.30.2011

  ITS Global Dispatch,June 2011

  Dual challenges to Dutch fiscal regime may be of importance to multinational groups -- Recent Indian transfer pricing rulings of note -- Japan enacts certain tax reform measures -- Thailand enacts tax incentives for international procurement centers -- Colombia introduces...

  
• 05.31.2011

  ITS Global Dispatch,May 2011

  OECD proposes clarifications to term "beneficial owner" in Model Treaty -- Norwegian court puts commissionaire structures at risk -- Australian government issues 2011-12 federal budget -- China focusing on financial services transfer pricing -- Hong Kong court issues favorable offshore...

  
• 04.30.2011

  ITS Global Dispatch, April 2011

  Dutch government publishes important tax policy paper -- Ireland-Singapore treaty moves forward -- Israeli tax exemption on Makams and government bonds to be abolished -- Draft Italian decree on "European attraction tax" released -- Luxembourg issues guidance on intra-group...

  
• 03.31.2011

  ITS Global Dispatch, March 2011

  European Commission releases proposed directive on common consolidated corporate tax base (CCCTB) -- Dutch government publishes Decree on attribution of profits to permanent establishments -- OECD scoping paper released on transfer pricing for intangible property -- Spain, Germany sign new...

  
• 02.28.2011

  ITS Global Dispatch, February 2011

  Ireland introduces new transfer pricing rules -- Finland releases final report on tax proposals -- New Belgium-Chile tax treaty and protocol effective -- France-Taiwan income tax arrangement in force -- EU Commission: Germany's insolvency restructuring exception in ownership change rules...

  
• 01.31.2011

  ITS Global Dispatch, January 2011

  Japan releases outline of 2011 tax reform -- China issues first report on APAs -- Austria releases transfer pricing guidelines -- French Parliament enacts Finance Bill for 2011, Amended Finance Bill for 2010 -- New Luxembourg regime for highly-skilled expats...

  
• 12.31.2010

  ITS Global Dispatch, December 2010

  Italy releases guidance on transfer pricing documentation regime -- Belgium issues circular on reporting requirements for payments to tax havens -- German guidance on real estate transfer tax reorganization rules released -- Ireland's 2011 Budget confirms 12.5% corporate rate --...

  
• 11.29.2010

  ITS Global Dispatch, November 2010

  Austrian tax proposals contain significant international tax changes -- Proposed French Finance bill 2011 may expand scope of thin capitalization rules — Irish government confirms 12.5% corporate tax rate — Portugal's Draft Budget law 2011 tightens withholding exemption, dom-0500ic participation...

  
• 10.29.2010

  ITS Global Dispatch, October 2010

  Hungary proposes flat 10% corporate tax rate — Israeli draft budget 2011-12 would revamp tax incentives regime in 2011 — Italian guidance released on new CFC rules, black-list dividends — New Italian instructions for transfer pricing documentation requirements —...

  
• 09.30.2010

  ITS Global Dispatch, September 2010

  Indian court rules in Vodaphone cross-border M&A case — Indonesia issues new treaty rules — Japan-Netherlands sign new treaty — Singapore adopts lower withholding for routine support services — Update on Taiwan's preferential withholding rate — OECD addresses transfer pricing...

  
• 08.31.2010

  ITS Global Dispatch, July/August 2010

  Italy enacts Home State Taxation for new businesses — Austrian proposal would limit inter-0500 expense deduction for stock acquisitions — Ireland narrows scope of royalty withholding — Israel takes aggressive stand on business conversions of tech companies — ECJ rules...

  
• 06.30.2010

  ITS Global Dispatch, June 2010

  New UK government releases emergency budget; outlines roadmap for corporate tax reform — European Commission requ-0500s Belgium, Denmark, and the Netherlands amend exit tax rules — Ireland's transfer pricing rules become law — Italy adopts transfer pricing documentation measure...

  
• 05.31.2010

  ITS Global Dispatch, May 2010

  Canada releases details of proposed reporting requirements for tax-avoidance transactions — Cyprus adopts new shipping tax legislation — German update on new tax rules for transfer of business functions — Italian Central Revenue releases unilateral APA statistics — Swedish...

  
• 04.30.2010

  ITS Global Dispatch, April 2010

  China Circular 19 increases deemed profits for nonresident service providers — China consolidates tax rules for representative offices — New China-Barbados protocol in force — French court rules French commissionaire is not a PE — European Commission requ-0500s Germany...

  
• 03.31.2010

  ITS Global Dispatch, March 2010

  Russian draft transfer pricing law moves forward — Spain amends nonresident income tax law for non-Spanish EU residents lacking PE — Sweden revising cross-border "group deduction" proposal — Indian finds no CGT on intra-group share transfer lacking consideration —...

  
• 02.26.2010

  ITS Global Dispatch, February 2010

  Irish Finance Bill 2010 includes enhancement's to holding company rules, announces introduction of transfer pricing regulations — Germany proposes arm's length individual asset approach for business transfers — Norwegian commissionaires may pose PE risk — Spain expands ETVE tax benefits...

  
• 01.29.2010

  ITS Global Dispatch, January 2010

  Dutch shelve proposals reforming taxation of inter-0500 income and expenses — French parliament enacts Finance Bill 2010, amended Finance Bill 2009 — New France-United Kingdom treaty and protocol enters into force — Hungarian Parliament approves new corporate tax law; ETR...