Posts by admin

UK-Budget announcements for 2013

March 27, 2013

The Chancellor of the Exchequer presented the 2013 Budget to Parliament on 20 March, 2013. The draft Finance Bill is...

UK: new double tax treaty with Norway

March 27, 2013

On 14 March 2013 the UK signed a new double taxation treaty with Norway. When the treaty enters into force...

UK: New double tax treaty with Spain

March 27, 2013

On 14 March 2013 the UK and Spain signed a new double taxation treaty. The treaty will come into force...

US: IRS invites public comments on Bilateral Safe Harbors for Certain Transfer Pricing Issues

March 27, 2013

The Internal Revenue Service (IRS) announced on March 15, 2013, that it is consulting interested parties on the development of...

US: IRS Announces Interest Rates on tax overpayments and underpayments for 2013 second quarter.

March 18, 2013

The US Internal Revenue Service has issued Revenue Ruling 2013-6 with the announcement of the interest rates on tax overpayments and...

Double taxation convention between the United Kingdom and Ethiopia entered into force

March 18, 2013

The Comprehensive Double Taxation Convention between the UK and Ethiopia entered into force as of 21 February 2013. The treaty...

Treaty between Serbia and Vietnam signed

March 18, 2013

Serbia and Vietnam signed a Double Tax Treaty in Hanoi on 1 March 2013.

Luxembourg-Czech Republic DTA signed

March 18, 2013

The Czech Republic and Luxembourg has signed a bilateral double taxation agreement (DTA) on March 5, 2013 and this new treaty...

Singapore: Budget for 2013

March 18, 2013

The Budget for 2013 was presented to Parliament by the Finance Minister on 25 February 2012. The Budget aims at...

Draft list of commodities conditional to transfer pricing rules

March 18, 2013

Under the Russian transfer pricing (TP) rules in effect since 1 January 2012, import/export transactions with unrelated parties may be...

Chile: Issuance of Resolution No. 14 of 2013

March 18, 2013

Resolution No. 14 of 2013 has been issued by the Chilean Internal Revenue Service (Chilean IRS) that contains the new...

Poland – Reviewed tax haven list, transfer pricing documentation

March 18, 2013

Poland’s Ministry of Finance proposed to change the rule and regulation containing the list of countries and territories that are...

Namibia: Budget for 2013-14

March 18, 2013

The Minister of Finance of Namibia presented its Budget for 2013-14 to the National Assembly on 26 February 2013. Details...

Danish Government plans to reduce corporate income tax rate

March 18, 2013

On 26 February 2013, the government published a document stating that it plans to reduce the corporate income tax rate...

Transfer Pricing Brief: February 2013

March 12, 2013

Brazil Alternative methods can be used in the case of fixed interest loans in US dollars or Brazilian Reais. A...

Transfer Pricing Brief: January 2013

March 11, 2013

Austria The Austrian Independent Fiscal Senate (UFS) in decision UFSW, GZ RV 2515-W/09 suggested that the use of an interquartile...

Transfer Pricing Brief: December 2012

March 6, 2013

Belgium From 1 January 2013 capital gains made by companies on the disposal of shares are to be taxed at...

Transfer Pricing Brief: November 2012

March 6, 2013

Chile The CUP method is permitted by Law 20,630 effective from 1 January 2013. As regards to the documentation requirements...