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Income tax treatment of cross-border secondment

Baker & McKenzie
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China
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May 22 2013

The secondment of expatriate employees to China has been a headache for multinational companies since 2009, when the tax authorities started to treat

New rules allowing taxpayers to choose combined or separate corporate tax and transfer pricing audits increase the importance of preparing TP documentation in advance

Baker & McKenzie
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Japan
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April 10 2013

New rules governing Japanese transfer pricing and corporate tax audits came into effect on January 1, 2013. In response to a number of client

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

Baker & McKenzie
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European Union, United Kingdom
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April 2 2013

The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common

No recovery for VAT on takeover deal fees

Baker & McKenzie
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United Kingdom
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March 29 2013

The UK Court of Appeal has held in the case of BAA plc that VAT on a holding company's deal fees for acquiring target company shares is not

State of Sao Paulo allows amnesty for ICMS debts

Baker & McKenzie
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Brazil
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March 29 2013

Taxpayers with VAT liabilities to settle with the State of Sao Paulo may still enjoy a measure of amnesty for these debts. Through Decree No. 58.811

BGZ leasing: can an insurance policy qualify as ancillary to a principal supply?

Baker & McKenzie
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European Union
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March 29 2013

It is not uncommon for vendors to offer insurance for the goods they've sold or rented out. Insurance is exempt from VAT. However, if insurance is

New rules regulate the 4 percent unified ICMS rate on interstate transactions involving imported goods

Baker & McKenzie
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Brazil
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March 29 2013

Starting 1 January this year, imported goods have been subjected to a 4 percent state sales tax (Imposto sobre Circulação de

Advocate General provides welcome clarification on VAT grouping

Baker & McKenzie
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European Union, Ireland, Sweden
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March 29 2013

The VAT grouping rules in Ireland (which are similar to the UK rules and allow non-taxable persons such as non-active holding companies to be members

Making sense of the penny's demise

Baker & McKenzie
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Canada
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March 29 2013

As part of the Economic Action Plan 2012, the government of Canada announced that it will phase out the penny (i.e., the one cent coin) from Canada's

German Annual Tax Act 2013 still pending

Baker & McKenzie
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Germany
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March 29 2013

The German Annual Tax Act 2013 was not approved in the German Parliament, and whether it will ever enter into force remains to be seen. The changes

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Search results

Income tax treatment of cross-border secondment

New rules allowing taxpayers to choose combined or separate corporate tax and transfer pricing audits increase the importance of preparing TP documentation in advance

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

No recovery for VAT on takeover deal fees

State of Sao Paulo allows amnesty for ICMS debts

BGZ leasing: can an insurance policy qualify as ancillary to a principal supply?

New rules regulate the 4 percent unified ICMS rate on interstate transactions involving imported goods

Advocate General provides welcome clarification on VAT grouping

Making sense of the penny's demise

German Annual Tax Act 2013 still pending

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