Cross-border
Vodafone’s Supreme Court victory in India
Nikhil Mehta and Gareth Miles review the impact of the decision of the Supreme Court, which held that Indian capital gains tax did not arise on an indirect transfer of shares in an Indian company.1 Feb 2012
India’s top judges uphold ‘genuine strategic tax planning’
The decision of India’s Supreme Court in favour of Vodafone on 20 January is a ‘landmark decision’ for the foreign…31 Jan 2012
Vodafone decision is ‘good news’ for a host of other multinationals
Vodafone’s victory in the Indian Supreme Court last Friday came as a ‘huge relief’ to the group and to ‘a host…25 Jan 2012
Aruba information exchange agreement enters into force
The tax information exchange agreement between the UK and the Netherlands in respect of Aruba, signed in November 2010, entered…25 Jan 2012
Press watch: Vodafone's 'major victory'
‘NEW DELHI: In a major victory to Vodafone International Holdings, the Supreme Court on Friday set aside the Bombay high…20 Jan 2012
Dominica TIEA
The UK/Dominica tax information exchange agreement signed in March 2010 entered into force on 23 December 2011.9 Jan 2012
2011 international review
A country-by-country guide to some of the key tax developments in 201115 Dec 2011
2011 review: international corporate taxes
Chris Morgan reviews the top five developments in 2011 affecting international corporate taxes15 Dec 2011
Offshore funds: practical problems
Eloise Walker looks at the practical problems thrown up by the new offshore funds rules8 Dec 2011
Double tax relief and enforcement: Armenia, Brazil, China, Ethiopia and Hungary
The Double Taxation Relief and International Tax Enforcement (Armenia) Order, SI 2011/2722, brings into effect arrangements between the governments of…21 Nov 2011
Back to basics: Permanent establishments
Nick Farmer and Steve Hoare recap the rules in determining whether an overseas establishment is a PE, and the implications.18 Nov 2011
Roundtable discussion: tax competitiveness and CFC reform
Five leading tax professionals, including HMRC's Judith Knott, took part in a roundtable discussion on UK tax competitiveness. Much of the discussion, chaired by John Overs, concerned CFC reform and the potential ‘gateway’ test to filter cases out of the regime.11 Nov 2011
Comment