Results 1 to 5 of 101

Legislative language for Obama Administration “excess returns” proposal raises issues

USA - November 22 2011 The Obama Administration recently released legislative language for fi ve revenue-raising proposals in the international tax area from its fiscal year 2012 Budget.

Bernard Gainnier, Hélène Rives

Portugal / East Timor double tax treaty

Portugal - November 22 2011 On September 27, it was announced that negotiations have been initiated between the Portuguese Government and the authorities of East Timor towards the signature of a Double Taxation Treaty.

Bernard Gainnier, Hélène Rives

Critical IRS policy change regarding processing and filing deadline to carryback 2010 net operating losses

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.

Bernard Gainnier, Hélène Rives

Protocol signed amending the DTA between China and Latvia

China, Latvia - November 22 2011 A protocol amending the Agreement between the Government of the Public Latvia and the Government of the People’s Republic of China for the Avoidance of Double Taxation (DTA) and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital was concluded on August 24, 2011 and will enter into force after the completion of ratifi cation and notifi cation by both countries.

Bernard Gainnier, Hélène Rives

Update on double tax treaties

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.

Bernard Gainnier, Hélène Rives