Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 1-10

Judgment by the Income Tax Appellate Tribunal dated 20 November 2005. The case deals with the question whether the liability to tax in the contracting state (India) required the actual liability to pay tax under current law (in the United Arab Emirates).

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 89-138

Judgment by the European Court of Justice dated 12 September 2006. The case relates to the United Kingdom controlled foreign company legislation. It concerns national legislation applying exceptional rules in respect of profits made by subsidiaries established in member states with lower tax rates and the question whether this is a justifiable restriction on the freedom of movement.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 11-24

Judgment by the Federal Court of Canada dated 3 May 2006. The case dealt with the question whether the Canada Revenue Agency were entitled to service a notice on a Canadian company requiring it to produce various information and financial statements relating to two associated companies based in the United States. The information was required in connection with an audit of the Canadian company, which raised various transfer pricing issues.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 25-88

Judgment by the Tax Court of Canada dated 18 August 2006. The case included discussion of abusive avoidance under tax treaties. The Canadian tax authorities argued that treaty shopping was an abuse of bilateral tax conventions, and, also, that there is a general anti-abuse rule inherent within double taxation conventions.

Bress, N. Ocasal, C. Markham, C.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 491-501

On 2 June 2006 the U.S. Treasury released proposed regulations under Par. 1248 of the Internal Revenue Code intended to clarify the determination of earnings and profits attributable to stock of foreign corporations that are involved in certain nonrecognition transactions. This article explains the application of the proposed rules and provides a few suggestions for further clarifications.

Marley, P. Seraganian, P. Singh, M.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 517-521

On 29 June 2006 the Canadian government released draft amendments to the Canadian Income Tax Act to eliminate the double taxation of income earned and distributed by large Canadian corporations. This article summarizes the proposed dividend tax regime and its impact on cross-border distributions, and compares this new regime with the U.S. qualified dividend income rules that provide a reduced tax rate on certain dividends.

Schmidt, P.M. Lady, T.C.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 502-516

On 25 April 2006 the Internal Revenue Service and the U.S. Treasury published temporary regulations that provide guidance on the treatment of dividends paid by a noncontrolled Par. 902 corporation (i.e., a so-called "10/50 company") for various foreign tax credit purposes. After briefly discussing the history of the rules preceding enactment of the temporary regulations, this article discusses the application of the temporary regulations' key provisions, with a focus on the various elective aspects of the rules.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 1-10

Judgment by the Income Tax Appellate Tribunal dated 20 November 2005. The case deals with the question whether the liability to tax in the contracting state (India) required the actual liability to pay tax under current law (in the United Arab Emirates).

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 89-138

Judgment by the European Court of Justice dated 12 September 2006. The case relates to the United Kingdom controlled foreign company legislation. It concerns national legislation applying exceptional rules in respect of profits made by subsidiaries established in member states with lower tax rates and the question whether this is a justifiable restriction on the freedom of movement.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 11-24

Judgment by the Federal Court of Canada dated 3 May 2006. The case dealt with the question whether the Canada Revenue Agency were entitled to service a notice on a Canadian company requiring it to produce various information and financial statements relating to two associated companies based in the United States. The information was required in connection with an audit of the Canadian company, which raised various transfer pricing issues.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 25-88

Judgment by the Tax Court of Canada dated 18 August 2006. The case included discussion of abusive avoidance under tax treaties. The Canadian tax authorities argued that treaty shopping was an abuse of bilateral tax conventions, and, also, that there is a general anti-abuse rule inherent within double taxation conventions.

Bress, N. Ocasal, C. Markham, C.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 491-501

On 2 June 2006 the U.S. Treasury released proposed regulations under Par. 1248 of the Internal Revenue Code intended to clarify the determination of earnings and profits attributable to stock of foreign corporations that are involved in certain nonrecognition transactions. This article explains the application of the proposed rules and provides a few suggestions for further clarifications.

Marley, P. Seraganian, P. Singh, M.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 517-521

On 29 June 2006 the Canadian government released draft amendments to the Canadian Income Tax Act to eliminate the double taxation of income earned and distributed by large Canadian corporations. This article summarizes the proposed dividend tax regime and its impact on cross-border distributions, and compares this new regime with the U.S. qualified dividend income rules that provide a reduced tax rate on certain dividends.

Schmidt, P.M. Lady, T.C.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 502-516

On 25 April 2006 the Internal Revenue Service and the U.S. Treasury published temporary regulations that provide guidance on the treatment of dividends paid by a noncontrolled Par. 902 corporation (i.e., a so-called "10/50 company") for various foreign tax credit purposes. After briefly discussing the history of the rules preceding enactment of the temporary regulations, this article discusses the application of the temporary regulations' key provisions, with a focus on the various elective aspects of the rules.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 1-10

Judgment by the Income Tax Appellate Tribunal dated 20 November 2005. The case deals with the question whether the liability to tax in the contracting state (India) required the actual liability to pay tax under current law (in the United Arab Emirates).

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 89-138

Judgment by the European Court of Justice dated 12 September 2006. The case relates to the United Kingdom controlled foreign company legislation. It concerns national legislation applying exceptional rules in respect of profits made by subsidiaries established in member states with lower tax rates and the question whether this is a justifiable restriction on the freedom of movement.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 11-24

Judgment by the Federal Court of Canada dated 3 May 2006. The case dealt with the question whether the Canada Revenue Agency were entitled to service a notice on a Canadian company requiring it to produce various information and financial statements relating to two associated companies based in the United States. The information was required in connection with an audit of the Canadian company, which raised various transfer pricing issues.

Baker, P.

In: International tax law reports. - London. - Vol. 9 (2006), part 1 ; p. 25-88

Judgment by the Tax Court of Canada dated 18 August 2006. The case included discussion of abusive avoidance under tax treaties. The Canadian tax authorities argued that treaty shopping was an abuse of bilateral tax conventions, and, also, that there is a general anti-abuse rule inherent within double taxation conventions.

Bress, N. Ocasal, C. Markham, C.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 491-501

On 2 June 2006 the U.S. Treasury released proposed regulations under Par. 1248 of the Internal Revenue Code intended to clarify the determination of earnings and profits attributable to stock of foreign corporations that are involved in certain nonrecognition transactions. This article explains the application of the proposed rules and provides a few suggestions for further clarifications.

Marley, P. Seraganian, P. Singh, M.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 517-521

On 29 June 2006 the Canadian government released draft amendments to the Canadian Income Tax Act to eliminate the double taxation of income earned and distributed by large Canadian corporations. This article summarizes the proposed dividend tax regime and its impact on cross-border distributions, and compares this new regime with the U.S. qualified dividend income rules that provide a reduced tax rate on certain dividends.

Schmidt, P.M. Lady, T.C.

In: Tax management international journal. - Washington. - Vol. 35 (2006), no. 10 ; p. 502-516

On 25 April 2006 the Internal Revenue Service and the U.S. Treasury published temporary regulations that provide guidance on the treatment of dividends paid by a noncontrolled Par. 902 corporation (i.e., a so-called "10/50 company") for various foreign tax credit purposes. After briefly discussing the history of the rules preceding enactment of the temporary regulations, this article discusses the application of the temporary regulations' key provisions, with a focus on the various elective aspects of the rules.