Insights
Netherlands joins the interest limitation trend
February 21, 2013. Tags: corporate tax, interest, tax benefits, The Netherlands
In an effort to raise revenue, decrease the deficit and repair any “mismatching” of the Dutch tax benefit system, the proposal for fiscal year 2013 proposes important changes.
How tax authorities can foster competitiveness [VIDEO]
February 20, 2013. Tags: income tax, tax, tax policy
Dave Hartnett explores the role that tax authorities can play in promoting tax competitiveness.
Multinationals operating in Africa: the tax dimension
February 19, 2013. Tags: Africa, BRICS, multinational companies, OECD
As unprecedented capital flows into Africa, nations involved want to ensure profits made are taxed accordingly and the tax base is not eroded by tax abuse.
India´s Union Budget: balancing act
February 18, 2013. Tags: budget, Growth, GST, India, indirect tax
The Budget’s indirect tax changes will be designed to boost revenue and promote growth
India´s Union Budget: Chidambaram chases foreign investors
February 16, 2013. Tags: budget, Growth, India, international tax, transfer pricing, withholding tax
How India’s finance minister aims to use his forthcoming Budget to position India as an attractive investment destination
India´s Union Budget: next steps on road to reform
February 15, 2013. Tags: budget, direct tax, Growth, India, indirect tax
The finance minister needs to announce structural changes that will release India’s growth potential
UN releases draft of the Transfer Pricing Practical Manual for Developing Countries
February 15, 2013. Tags: OECD, research and development, transfer pricing, United Nations
In October 2012, the UN released the draft Manual, which identifies challenges faced by companies doing business within developing countries related to transfer pricing.
Regionalisation and the CFO’s changing role in Asia
February 14, 2013. Tags: Asia, CFO
This article explores how regionalisation presents new challenges for CFOs in understanding the company’s value drivers and assessing the health of the business in Asia.
The EC shows examples of double non-taxation cases
February 13, 2013. Tags: CCCTB, double taxation, European Union, OECD
The EC invited parties to submit situations where double non-taxation is occurring, seeking to understand its problems and to determine where the main weaknesses lie.
How international tax audits will look in the future [VIDEO]
February 12, 2013. Tags: international tax, tax audit
Tax audits will be much more joined up in the future, says Dave Hartnett.
France’s new proposals to limit financial expense deductions
February 11, 2013. Tags: corporate tax, European Union, France, income tax
France’s recent Bill for 2013 firmly illustrates its attempt at staving off further deterioration to their deficit. Learn about its immediate effects.
The impact of information exchange on international tax
February 8, 2013. Tags: information-exchange, international tax, OECD, tax administration, tax risk
Information exchange among tax administrations is now the norm, which means that the era of tax secrecy is over. Learn about the implications.
UK’s general anti-avoidance rule process on schedule
February 7, 2013. Tags: direct tax, GAAR, tax avoidance, tax law, United Kingdom
In June 2012, the Government launched a formal consultation on a new general anti-avoidance rule (GAAR) to tackle artificial and abusive tax avoidance schemes. Learn more.
Increase in trade and demand for commodities boost rapid-growth market
February 6, 2013. Tags: Asia, customs and trade, emerging markets, Growth
RGMs set for 5.4% growth in 2013 but significant differences between emerging Asia and rest of the world.
How countries are co-operating to protect and collect revenues [VIDEO]
February 5, 2013. Tags: globalization, international tax, tax revenues, tax strategy
In an ever-more globalized world, countries’ tax authorities are working together to protect revenues, says Dave Hartnett.
Ernst & Young’s European Tax Symposium: highlights – part 2
February 4, 2013. Tags: CFC, Europe, OECD, tax planning, tax policy, VAT
Our panelists discuss the dramatic rise in tax enforcement, with the focus now on perceived aggressive tax planning by corporations. Learn more.
BRICs face competition as globalization creates new emerging players
January 31, 2013. Tags: BRICS, globalization, investment
Globalization is still increasing among a majority of the world’s 60 leading economies according to the Ernst & Young’s annual globalization report.
Human capital carve-out study – strategies of successful sellers
January 30, 2013. Tags: hr, human capital, investment
Our study highlights current trends and leading practices that can help companies use divestments to achieve key corporate goals.
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