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Results: 1-10 of 99

NlPanama tax treaty
  • Landwell
  • Netherlands, Panama
  • November 22 2011

The tax treaty that the Netherlands signed with Panama on October 6, 2010 has been sent to the House of Representatives


IRS increases scrutiny of inter-company debt arrangements
  • Landwell
  • USA
  • October 17 2011

The IRS has always been concerned with issues of thin capitalization, debt versus equity characterization and interest deductibility


Cost plus method by PE for R&D is at arm’s length
  • Landwell
  • Belgium
  • April 27 2011

The Belgian Ruling Commission published an advance ruling on the application of a cost plus method by a Belgian PE carrying out a limited R&D activity in Belgium for group companies


The latest interpretation of the Technical Service Fees article under relevant Double Tax Treaties concluded by China
  • Landwell
  • China, India, Pakistan, United Kingdom
  • May 20 2011

There are a few Double Tax Treaties ("DTTs") concluded by China, namely the DTTs with UK, India and Pakistan (referred as "relevant DTTs" hereafter), which include a specific article on Technical Service Fees


Portugal Luxembourg Double Tax Treaty
  • Landwell
  • Luxembourg, Portugal
  • April 27 2011

On February 24, 2011, the Portuguese Council of Ministers approved the proposal of a resolution that approves the protocol amending the DTT signed between Portugal and Luxembourg


Mauritius resident company entitled to capital gains exemption on sale of Indian shares
  • Landwell
  • India, Mauritius
  • May 20 2011

The AAR has again held that a capital gain on the sale of Indian shares by a Mauritius resident company is not taxable in India


Double Tax Treaty with Panama enters into force
  • Landwell
  • Luxembourg, Panama
  • November 22 2011

The Double Tax Treaty between Luxembourg and Panama has been ratifi ed and has entered into force


IRS emphasis on partnership audits
  • Landwell
  • USA
  • November 22 2011

Information published by the IRS shows a major change in the types of tax returns companies are fi ling due to changes in their business structures


Ireland United Arab Emirates - Double Tax Treaty
  • Landwell
  • Ireland, United Arab Emirates
  • November 22 2011

The United Arab Emirates - Ireland Double Tax Treaty, which was signed on July 1, 2010, has been ratified


Spain treaty updates
  • Landwell
  • Spain
  • November 22 2011

The tax treaty that Spain signed with Panama in Madrid on October 7, 2010, entered into force on July 25, 2011