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    • The IMF and international tax
      David Spencer, of the Law Offices of David Spencer in New York, analyses the recent work of the International Monetary Fund (IMF) and assesses its growing influence in the area of international taxation.
    • Going the extra mile – when finance and IT suddenly awoke
      In the July/August issue, Frank Schoeneborn, head of group operational transfer pricing in the finance and accounting division at Merck Group, took a retrapolative look at the country-by-country reporting standard five years into its implementation. In part two, he looks at how different functions within a multinational company are interacting with the tax t
    • World Tax Authority: Taking harmonisation to the next level
      Recent attempts at tax harmonisation have struggled to take off. In Europe enhanced cooperation measures are being invoked because of the inability to find consensus. But what fate awaits the notion of a World Tax Authority (WTA)? Would it take tax harmonisation to the next level or, like the Europe-wide language of Esperanto, is this attempt at harmonisatio
    • Canada tax law
      Taxman LetterBomb taxes taxman "tax problem" "CRA problem" DioGuardi "DioGuardi tax" "tax law" "canada tax law" "canada tax problem" "tax amnesty" "canada tax amnesty" …
    • Legal tax shelters
      How John LaBruzzo Wants To End Welfare Abuse www.corrupt.org How can we get more people who rely on government to have fewer children who rely on government? This was the question John …
    • World Tax Authority: Taking harmonisation to the next level
      Recent attempts at tax harmonisation have struggled to take off. In Europe enhanced cooperation measures are being invoked because of the inability to find consensus. But what fate awaits the notion of a World Tax Authority (WTA)? Would it take tax harmonisation to the next level or, like the Europe-wide language of Esperanto, is this attempt at harmonisatio
    • NZ Inland Revenue releases draft GAAR guidance
      New Zealand has had a general anti-avoidance rule (GAAR) since income tax was first introduced in 1891. But in the past decade, changes in Inland Revenue practice and judicial attitudes have seen the GAAR, which was previously considered applicable only to highly artificial tax avoidance schemes, become probably the most broadly applied GAAR of any country i
    • Convergence or divergence: New reporting standards in India
      India has announced the adoption of IFRS converged standards for financial reporting and tax accounting standards for the computation of taxable income. Sai Venkateshwaran, partner and head of the accounting advisory services group at KPMG in India analyses the impact and challenges of these announcements.

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