Issue: Vol 0, Issue 1046

Analysis

• International transfer pricing developments: Japan
• International transfer pricing developments: Canada
• International transfer pricing developments: China
• International transfer pricing developments: Ireland
• International transfer pricing developments: Italy
• International transfer pricing developments: France
• International transfer pricing developments: Mexico
• International transfer pricing developments: Germany
• International transfer pricing developments: India
• International transfer pricing developments: Brazil
• International transfer pricing developments: Australia
• Transfer pricing: loan guarantee fees
• Transfer pricing: intangibles and intellectual property
• Transfer pricing compliance issues: managing risk
• The revival of the commissionaire?
• Transfer pricing: loans and guarantees
• International transfer pricing developments: Singapore
• International transfer pricing developments: South Africa
• International transfer pricing developments: Spain
• International transfer pricing developments: UK
• International transfer pricing developments: USA
• International transfer pricing developments: Russia
• GAAR: a practitioner’s view
• Impact of 2010 changes on global financial services
• GAAR: the overseas experience
• GAAR: challenging assumptions
• MJP Media Services and loan relationships
• GAAR: your views

In brief

• The Australian GAAR experience: uncertain outcomes
• Compound interest claims: what to do now

News

• Tax moves
• Press watch
• SAYE bonus rates
• Customs modernisation
• HMRC complaints
• Air passenger duty
• Trust returns and CGT
• HMRC funding
• Capital allowances
• Changes in accounting standards
• Savings Gateway abolition

Cases

• Masstech Ltd v HMRC
• AK Jahansouz v HMRC
• T Wright v HMRC
• J Scofield v HMRC
• Macdonald Resorts Ltd v HMRC
• Pannon Gép Centrum v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály
• Finanzamt Leverkusen v Verigen Transplantation Service International AG