Tag Archives: International Taxation
What Is Transfer Pricing?
“Transfer pricing” is an increasingly important and contentious area of international tax law. This is because so much of modern world trade involves the transfer of goods, intangibles or services within multinational enterprises (MNEs) – groups of companies or related businesses based in 2 or more countries.
Such international trade offers scope for an MNE to [...]
The Remittance Basis of UK Taxation: What it Means for Persons Entitled to Claim Non Domicile Status
There has been much publicity and comment about “non doms” – these being persons who whilst resident in the UK are not domiciled there (see here for more information on what this means).
The popular belief is that these people are unfairly avoiding tax on income or capital gains made outside the UK by claiming “non [...]
Too Little Too Late? – Australian Tax Review Consultation Paper Published
Ken Henry, Australia’s Treasury Secretary today unveiled the first in a series of long awaited consultation papers which are aimed at simplifying the country’s overcomplicated tax system in a bid to attract greater investment into the country.
Currently Australians are subject to 125 different taxes, but the vast majority of government revenue (about 90%) is derived [...]
