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Results: 1-10 of 99

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


Germany-Spain
  • Landwell
  • Germany, Spain
  • April 27 2011

On March 2, 2011, Germany and Spain signed a new Double Tax Treaty


Preferential tax policies for China’s Western Region
  • Landwell
  • China
  • October 17 2011

One of the attractive tax incentives in China is a reduced corporate income tax of 15 for qualified enterprises in encouraged industries incorporated in designated Western Regions, as opposed to the standard CIT rate of 25


Temporary reestablishment of the wealth tax
  • Landwell
  • Spain
  • November 22 2011

On September 6, Spain enacted Royal Decree- Law 132011 re-establishing temporarily the wealth tax, which has not been levied since 2007


Update on double tax treaties
  • Landwell
  • Singapore, Uzbekistan
  • November 22 2011

The protocol to the treaty with Uzbekistan, which incorporates the internationally agreed Standard for the Exchange of Information (EOI) into the treaty, has been ratified and will take effect from November 1, 2011


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

The Double Tax Treaty between Luxembourg and Barbados has been ratified and has entered into force


UK Mauritius double tax treaty - new protocol being introduced
  • Landwell
  • Mauritius, United Kingdom
  • November 22 2011

A new protocol introduces an exchange of information clause to this treaty


Critical IRS policy change regarding processing and filing deadline to carryback 2010 net operating losses
  • Landwell
  • USA
  • November 22 2011

The ability for corporate taxpayers to obtain a quick refund by filing IRS Form 1139, Corporation Application for Tentative Refund, is important and can quickly increase a corporation’s cash flow in today’s difficult economy


President Obama proposes $1.5 trillion in new taxes and calls for comprehensive tax reform
  • Landwell
  • USA
  • October 17 2011

On September 19, 2011 the Obama Administration released The President’s Plan for Economic Growth and Defi cit Reduction, which proposes a 10-year, $3.6 trillion defi cit reduction plan that includes several international and other business tax increases


Foreign company must file return for nontaxable taxable share transfer under treaty
  • Landwell
  • India, Netherlands
  • May 20 2011

The Authority for Advance Rulings ("AAR") recently ruled that a foreign company was required to file an India income tax return, even though no income was subject to tax in India as a result of an exemption under the India-Netherlands treaty