Fresh & Green is a new initiative of Itzik Amiel, the Chair of the Young IFA Network (YIN) and IBFD. Fresh & Green is a practical column that will appear on a regular basis on the IBFD website. With this column YIN and IBFD give tax professionals an interesting opportunity to share their expertise with a global audience. The first column deals with ‘Tax trends in M&A transactions: the pitfalls of specialisation’ and is written by Bart le Blanc, senior tax associate of Loyens Loeff.
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This online database is the only per-country study of the role of permanent establishments in international tax law and their impact on international business.

Recent enhancements include:

- The outline of the country analyses has been improved;

- The inclusion of banking, insurance and trading companies information;
- More detailed information on the allocation of profits; and
- Case studies have been incorporated.

Further information

AMSTERDAM - [22 November 2007 - 23 November 2007]
Holding companies are often used within multinational groups to centralize the management of the participations held by the group (in a certain geographical area). This intermediate-level course deals with the tax aspects to be taken into account when dealing with holding companies in Europe and offers a detailed but easily accessible and comparable overview of the domestic legislation of countries that are often used as a location to establish holding companies. The course addresses the technicalities of the widely used EC Corporate Direct Tax Directives and the use of holding companies also for financing and IP management activities.

Download the course brochure | Further information and to register

KUALA LUMPUR [26 November 2007 - 27 November 2007]

This course will give participants an introduction to the most important principles of transfer pricing for tax purposes. Focus will be on OECD aspects of transfer pricing and examples will be used throughout the course.Participation is of benefit to transfer pricing advisers, lawyers, accountants, tax inspectors, and in-house transfer pricing managers. This introductory level course will enable participants to put the most important transfer pricing techniques into practice, and prior experience in transfer pricing is not required.

Download the course brochure | Further information and to register

In response to the positive level of demand for Fundamentals of International Tax Planning,  IBFD now offers the possibility to purchase a customized version of this publication . Upon request, IBFD can include your company's logo on the cover of this book or on one of a number of other books.

Further information

Author: Antti Laukkanen - Doctoral Series vol. 13

This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains.

Pre-publication discount: Order before 15 November and benefit from IBFD's pre-publication offer and save 20%

Further information | View excerpt

Author: Ineke A. Koele
Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy.

Pre-publication discount: Order before 15 November and benefit from IBFD's pre-publication offer and save 20%

Further information | View excerpt

Ineke A. Koele, author of the forthcoming book "International Taxation of Philanthropy", will be joining other qualified speakers for a seminar entitled "Removing obstacles for
International Philantrophy". The seminar will be held on Monday 12 November 2007 in Utrecht, The Netherlands.

Further information

The International Taxation Foundation will be organizing the 13th Annual International Taxation Conference in Mumbai, India. The theme of this year’s conference is "Cross-border Investments", and it will examine some of the major tax issues and developments in making investments in the region and globally.

Further information

The Asia Oceania Tax Consultants’ Association (AOTCA) will convene its 2nd International Convention in Kuala Lumpur, Malaysia from 22-23 November 2007. The Convention theme is “Tax Challenges in a Globalised Environment” and several papers will be presented along with panel discussions chaired by prominent Malaysian business leaders.  

Further information