Archive: tax planning
Estimates and guesstimates – mind the tax gap
April 24, 2013. Tags: tax avoidance, tax planning, tax policy
In an ideal world, tax authorities would seek to narrow the gap by targeting both evasion and avoidance. But isn’t the tax gap a guesstimate?
OECD issues report on after-tax hedging [TAX ALERT]
April 17, 2013. Tags: OECD, tax hedging, tax planning
The OECD (Organisation for Economic Co-operation and Development) issued a report on “Aggressive Tax Planning based on After-Tax Hedging” (the Report) on 14 March 2013. After …
OECD issues Aggressive Tax Planning based on After-Tax Hedging report
March 20, 2013. Tags: OECD, tax planning
On 13 March 2013, the OECD issued the report Aggressive Tax Planning based on After-Tax Hedging, describing the features of aggressive tax planning (ATP) schemes …
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.
Ernst & Young’s European Tax Symposium: highlights – part 1
January 29, 2013. Tags: CFC, corporate tax, Europe, OECD, Portugal, tax planning, tax policy, tax reform
Our panelists discuss the dramatic rise in tax enforcement, with the focus now on perceived aggressive tax planning by corporations. Learn more.
How to talk about a tax crisis
January 1, 2013. Tags: tax avoidance, tax controversy, tax function, tax planning, tax risk
With the media highlighting examples of perceived tax avoidance, it prompts the question of how to respond in the event of a crisis emerging. Learn more.
Netherlands: Tax Plan 2013 – additional bill on taxation of an owner-occupied dwelling adopted by Upper House
December 31, 2012. Tags: tax planning, tax policy, The Netherlands
On 18 December 2012, the Upper House adopted the additional bill on taxation of an owner-occupied dwelling.
Belgium: Budget 2013 – Belgian Prime Minister announces tax plans
December 21, 2012. Tags: Belgium, budget, tax planning, tax policy
On 13 December 2012, additional tax measures of the Budget 2013 were published.
European Commission adopts Recommendation on aggressive tax planning
December 18, 2012. Tags: anti-avoidance, direct tax, double taxation, European Commission, tax planning
On 6 December 2012, the European Commission adopted a Recommendation on aggressive tax planning in the area of direct taxation. With a view to moving …
Potential delay in releasing Japan’s 2013 tax reform proposals may not have significant effect [TAX ALERT]
December 16, 2012. Tags: corporate tax, Japan, tax law, tax planning, tax reform
On 16 November 2012, Japan’s Prime Minister Noda dissolved the Lower House, necessitating a general election to be held on 16 December 2012. It is expected …
Senior Vice-President for Taxation at TD Bank Group explains their attitude toward risk
October 17, 2012. Tags: bank tax, globalization, tax function, tax planning, tax risk
“Risk is relative,” says van Dijk. “What might be too risky for some will be acceptable for others.”
Tax directors stepping into the limelight
October 12, 2012. Tags: financial reporting, globalization, tax environment, tax function, tax planning
Today, a tax director is more of a real-time commentator and advisor to management than a historical custodian.
Measuring the tax team’s performance
October 8, 2012. Tags: tax audit, tax function, tax planning, tax strategy
Broad-based performance management may be a relatively new concept for many tax functions. What do these new measures look like?
Balancing the global and the local
September 26, 2012. Tags: CFO, globalization, tax function, tax planning, tax risk
Marc Linnenbaum, Head of International Tax for the Axpo Group, on optimizing global tax while fostering local collaboration.
Netherlands: Tax Plan for 2013 presented to Parliament
September 24, 2012. Tags: corporate tax, income tax, tax planning, The Netherlands, thin capitalization
The Tax Plan for 2013 was made available to the Lower House of Parliament by the Minister of Finance on 18 September 2012. Details of the …
India’s Supreme Court rules favorably in the Vodafone case
January 30, 2012. Tags: income tax, India, tax planning
This Alert summarizes the favorable decision of the Supreme Court of India (SC) rendered to Vodafone International Holdings BV (Vodafone) in conjunction with taxability of …
Taiwan issues second draft bill on thin capitalization rules
May 26, 2011. Tags: debt, News, Taiwan, tax planning, thin capitalization, transfer pricing
On 3 May 2011 the Ministry of Finance released the second publicdiscussion draft bill (Second Draft Bill) which provides further clarificationson the new thin capitalization …
Tackling aggressive tax planning through improved transparency and disclosure
May 2, 2011. Tags: OECD, tax planning, tax policy, tax risk, tax strategy
Mandatory disclosure of avoidance transactions and other statutory reporting requirements aimed at increasing transparency are becoming more common, says a new OECD report.
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