International taxes
CFC reform: UK resists calls for assessment of impact on developing countries
The UK government has not estimated the potential impact on developing countries of imminent reforms to the controlled foreign companies…3 Feb 2012
Controlled foreign companies update: Treasury invites comments by 10 February
HM Treasury has published an update and more draft legislation dealing with reform of the controlled foreign companies (CFC) rules.…3 Feb 2012
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
International briefing: January 2012
Chris Morgan summarises the decision of the Supreme Court in India in the Vodafone case, plus the US update, the application of the Canadian GAAR in Copthorne v The Queen, new tax measures in France and tax reform proposals in Japan.26 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
Knowing when to stop may be ‘the big question’ in transfer pricing, says OECD
Transfer pricing risks are among the largest tax risks that tax administrations face, but rates of tax recovery resulting from…23 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
Dr P Broome v HMRC
Whether doctor resident in UK19 Jan 2012
The OECD tax world in 2011/12
Jeffrey Owens summarises some of the key challenges facing the OECD tax team.12 Jan 2012
HMRC marks ‘significant progress’ in resolving transfer pricing issues
HMRC figures show that significant progress has been made in resolving transfer pricing issues with companies since a new approach…11 Jan 2012




Comment