Chris Morgan summarises the decision of the Supreme Court in India in the Vodafone case, plus the US update, the application of the Canadian GAAR in Copthorne v The Queen, new tax measures in France and tax reform proposals in Japan.
nce my last column we have entered a new year and many tax authorities around the globe have been enacting new legislation or publishing fresh proposals. The general picture is of the tax net tightening. Earnings stripping rules are being proposed in Japan and there are restrictions on interest deductions related to acquisitions and a surcharge in France. In the US failure to reach agreement between the Republicans and the Democrats has led to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Chris Morgan summarises the decision of the Supreme Court in India in the Vodafone case, plus the US update, the application of the Canadian GAAR in Copthorne v The Queen, new tax measures in France and tax reform proposals in Japan.
nce my last column we have entered a new year and many tax authorities around the globe have been enacting new legislation or publishing fresh proposals. The general picture is of the tax net tightening. Earnings stripping rules are being proposed in Japan and there are restrictions on interest deductions related to acquisitions and a surcharge in France. In the US failure to reach agreement between the Republicans and the Democrats has led to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
