Turkey and Malta sign new double taxation treaty

22 August, 2011

On 14 July 2011, the governments of Malta and Turkey signed a new income tax treaty for the avoidance of double taxation. The treaty will enter into force once both countries complete the exchange of ratification procedures, and its provisions will

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Authorities’ use of net-back approach in transfer pricing case has been overruled by the Russian Court

15 July, 2011

The Federal Arbitration Court of the Moscow Region rejected the Russian Tax Authorities’ attempt to adjust a taxpayer’s transfer pricing by applying the net-back approach. The net-back method are applied to oil production and operates by taking

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