Tax

Google’s European headquarters in Dublin. The multinational is based in Ireland for tax reasons and has come under fire in the media

Norton Rose Fulbright: tax is a balancing act for countries and payers

With growing tax challenges in the globalised world, does the desire for fair and equal taxation hinder or facilitate international trade?

Small and medium-sized companies are typically exempt from transfer pricing, but need to prepare adequate documentation if they are to avoid penalties

Transfer pricing: how to avoid penalties

Les Secular of True Partners Consulting advises on how small and medium companies can prove adherence to annual transfer pricing requirements

A tax too far

The proposed financial transactions tax in Europe will have dire consequences for the banking industry and the EU’s chances of economic recovery

Toxic taxing

Commentators argue that mankind’s priority should be overturning the damage done to the environment and economy. Perhaps in part through means of a carbon tax

Partez déjà, Depardieu?

Gerard Depardieu’s high-profile departure may have drawn attention to French tax policy, but Michael Mills has his eye on the political points being scored

Howard Schultz

From humble beginnings to leading one of the largest multinational empires, Howard Schultz has always been eager to show off his entrepreneurial spirit, even if that has meant courting controversy along the way

Portugal’s “enormous” tax hike despite protests

The Portuguese government has announced tax rises in an effort to reduce the deficit, despite increasing discontent among the countries’ people

German coalition agrees ceasefire in tax cut row

German Chancellor Angela Merkel and her coalition partners have agreed to stop arguing in public over tax cuts, and delayed a decision on their scope and timing until May at least, coalition sources said. The dispute over billions of euros in tax cuts has caused tensions in the centre-right government but the three party leaders […]

Why tax planning fails

Dividends are paid out of post-tax profits and companies compete for the loyalty of shareholders on that basis. This simple fact alone means that tax is a boardroom issue

Corporate tax in Germany – an overview

With the Corporate Tax Reform 2008, a new regime for the taxation of corporations has been introduced in Germany and – due to the economic crises – has been amended already. Hemmelrath & Partner report for European CEO

Bulgaria to introduce “luxury” tax to fight crisis

Bulgaria plans to introduce a tax on the rich and put a limit on public salaries as it battles a deepening recession and tries to keep down its fiscal deficit, Prime Minister Boiko Borisov has announced. The centre-right government focused its austerity measures on the wealthy, after its ideas to raise the healthcare tax drew […]

Retirement black holes

The deepening crisis in company pension schemes is prompting companies not just to close their defined contribution schemes to new members, but to scrap the schemes altogether. The future looks bleak

Dutch courage

A case for using a tax boutique to arrive at more durable corporate income tax savings. By Joseph Peters

Clamping down on tax dodgers

At the beginning of April the world’s 20 most powerful countries agreed to take action – including sanctions – against “un-cooperative” tax havens. But there are serious doubts about whether such good intentions will actually come to fruition, or if the threat of punitive actions can actually work

Bulgaria offers investors a holiday from high taxes

As one of Europe’s largest growth areas, Bulgaria is making a name for itself as a holiday destination with a difference. The Balkan state is providing investors with an opening to new markets. Stephen Neale investigates the potential of the region and the possible returns

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