David Blumenthal Partner Dewey Ballantine reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
This LexisNexis Conference was chaired by Jonathan Schwarz of 3 Temple Gardens Tax Chambers.
Jonathan spoke on the topic of tax avoidance in the international context. He cited the Revenue's own views from the international tax handbook that getting a tax advantage which is not within the Revenue's idea of the spirit of the legislation is avoidance and that the distinction between mitigation and avoidance is of less concern to the Government than the effect on the yield to the Exchequer. The disclosure rules introduced several months ago have already resulted in two international avoidance schemes being closed down.
In the transfer pricing field...
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David Blumenthal Partner Dewey Ballantine reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
This LexisNexis Conference was chaired by Jonathan Schwarz of 3 Temple Gardens Tax Chambers.
Jonathan spoke on the topic of tax avoidance in the international context. He cited the Revenue's own views from the international tax handbook that getting a tax advantage which is not within the Revenue's idea of the spirit of the legislation is avoidance and that the distinction between mitigation and avoidance is of less concern to the Government than the effect on the yield to the Exchequer. The disclosure rules introduced several months ago have already resulted in two international avoidance schemes being closed down.
In the transfer pricing field...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
