Russian tax collection practices

Article Abstract:

Creative tax planning techniques are not advisable for persons conducting business in Russia due to its increased focus on tax collection techniques beginning in the early 1990s. Penalties and attachments of assets are among the measures increasingly instituted. Economic problems and restructuring efforts have made evaluations of the success of the methods not amenable to accurate measure.

Methods, Surveys, Russia, Tax collection

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Technology transfers: international tax implications

Article Abstract:

A hypothetical situation is presented regarding the tax treatment of technology transfers in an international context. Germany, the United Kingdom, the Netherlands, and Belgium tax law are considered. Issues include influence of treaties, characterization of income, ownership rules, and electronic commerce.

United Kingdom, Tax Law, Germany, Belgium, International aspects, Technology

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Bits and pieces of transfer pricing in the Netherlands

Article Abstract:

The tax consequences of Netherlands law with respect transfer pricing are discussed. Topics include transfer pricing corrections, rulings and advance pricing agreements, and burden of proof and documentation rules.

Analysis, Laws, regulations and rules, Transfer pricing

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