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Tax
2003 articles
2004 articles
- How should we calculate taxable income?
- Professor Christopher Nobes writes on the need for a new conceptual framework for taxable income
- Hitting the target
- Kaiser Kwan and Ignatius Cheng consider the Hong Kong tax authority's approach to tax audits
- Reform
- Chas Roy-Chowdhury reports on new EU proposals that promise to do away with the headache of business tax
2005 articles
- Kick-starting the debate
- To flatten or not to flatten? That is the question, reckons Michelle Perry
- Budget briefing
- Mavis Sargent provides her pocket guide to the Budget
- A giant step forward
- David Evans and Liam Delahunty report on the recent landmark ruling that means Marks & Spencer can now claim tax relief on losses incurred in other EU countries
2006 articles
- A fear of the unknown
- Majella Gomes reports
on Malaysia Inc’s general lack of enthusiasm towards the Goods
and Services Tax
- ...and the band played on?
- Mike Truman investigates the reported £33m National Insurance (NI) bill for
the UK’s orchestras
- Will flat tax work?
- David Creighton looks at the introduction of flat tax in eastern Europe and asks how realistically it could be applied in other territories around the world
- A breach of rights
- David Evans and Liam Delahunty consider the implications of the “abuse of Community rights” and anti-avoidance doctrines
- The 'CGT' effect
- By narrowing the range of assets subject to Capital Gains Tax for foreign investment into Australia, the Tax Laws Amendments Bill 2006 sets to buoy foreign takeovers and buyouts of businesses in Australia, reports Pansy Kwan
- RIP IHT?
- John Newth charts the course of the controversial Inheritance Tax
- A cascading threat
- Could withholding tax in the EU soon be a thing of the past? Jeremy Woolfe reports
2007 articles
- Brown’s swansong
- How will history judge Gordon Brown’s stewardship of the tax system, and what final changes might he want to announce? Mike Truman writes
- Letter from... Singapore
- In a bid to remain competitive as an investment destination, Singapore is considering cutting its corporate taxes further, reports Sonia Kolesnikov-Jessop
- Letter from... Australia
- Janine Mace reports on the Project Wikenby investigation
- Letter from... the UK
- Private equity bosses have been stunned by their sudden exposure to the glare of publicity, reports Paul Gosling
- A tax avoider’s dream
- Mike Truman explains the importance of domicile in the UK tax system
- Letter from... Canada
- Last October, Canada's Finance Department gave the business community a Halloween surprise that, for many, was more of a trick than a treat, writes Alison Arnot
- Second Life ledgers
- Should second life have its own tax authorities? Richard Young investigates
- Watch for the transfer pricing
- Douglas Fone and Jian Li discuss the forthcoming transfer pricing documentation requirements and implications for multinational enterprises operating in China
- Letter from... Ireland
- Paul Gosling reports on the historic restoration of devolved government in Northern Ireland
2008 articles
- Letter from... China
- An overhaul of the tax rates foreign companies pay in China is adding to mounting costs for international investors there, reports Alexandra Harney
- Letter from... the US
- Abigail Rayner reports on the dog left millons of dollars in a will. Whatever would the taxman say?
- Gain or pain?
- Mike Truman looks at the likely impact of UK Chancellor Alistair Darling's proposed changes to capital gains tax (CGT)
- Letter from... the Caribbean
- Linda Hutchinson-Jafar reports on the changes to Trinidad and Tobago's petroleum tax
- Policy? What policy?
- Voices are demanding reforms to the UK tax system. Peter Williams looks at the reasons why and considers the Government's response
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