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21 May, 2014
No, it wasn't some kind of April fool's joke. April 1, 2014, really was the second anniversary of the United States having the dubious distinction of possessing the highest total corporate tax rate among member countries...
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18 Feb, 2014
On February 5, 2014, Canadian Finance Minister Jim Flaherty and National Revenue Minister Kerry-Lynne D. Findlay announced that, after lengthy negotiations, Canada and the United States had signed an intergovernmental agreement (IGA) under the longstanding Canada-US Tax Convention to implement enhanced information reporting between the two countries required by the US Foreign Account Tax Compliance Act (FATCA)
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04 Feb, 2014
With its low tax, business friendly âE-Zoneâ legislation, advanced telecommunications infrastructure, and sophisticated business environment, the Caribbean island of Curaçao is now a very attractive proposition for e-commerce companies looking to locate operations or back-up facilities in the Americas region.
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10 Oct, 2013
A year has passed since we last wrote on the e-gaming dispute between Antigua and Barbuda and the United States, and for the tiny Caribbean jurisdiction it has been another year of frustration. Yet Antigua is not giving up the fight, and this special report provides an update on the current status of this 'David versus Goliath' struggle.
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23 Aug, 2013
Research tends to inform us that as individuals we pay much more in tax then we actually need to. However, when it comes to tax planning, it is difficult in the current climate to know where the line between acceptable and unacceptable tax planning is drawn. This feature does not attempt to suggest where that line is or should be, but to draw attention to the issue of tax planning by highlighting some key developments in this area covered by our sister publication, Tax-News.com.
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09 Aug, 2013
The corporate world has generally accepted that taxation rules have fallen far behind the fast-evolving world of international business practice, and that the BEPS project provides a basis for a discussion between taxpayers and governments on how things can change for the better for both parties.
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11 Jul, 2013
Switzerland is a landlocked, independent country strategically located at the heart of continental Western Europe and measuring 15,941 square miles. It is bordered on the west by France, on the north by Germany, on the east by Austria and the principality of Liechtenstein, and on the south by Italy.
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15 May, 2013
This feature explores the various plurilateral efforts underway to achieve more standardization in the exchange of information (EoI) for tax purposes between national revenue authorities, including the European Union (EU) Savings Tax Directive, the United States Foreign Account Tax Compliance Act (FATCA) and the Organisation for Economic Cooperation and Developmentâs (OECDâs) lesser known tax treaty TRACE project.
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16 Apr, 2013
Located in the Irish Sea between the North West of England and Northern Ireland, the Isle of Man's economy rests solidly on the provision of offshore financial services to wealthy individuals and multinational corporations in a low-tax environment. However, e-commerce, and in particular e-gaming, has quickly grown to become the second pillar of the island's economy.
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11 Mar, 2013
With its low tax, business friendly âE-Zoneâ legislation, advanced telecommunications infrastructure, and sophisticated business environment, the Caribbean island of Curaao is now a very attractive proposition for e-commerce companies looking to locate operations or back-up facilities in the Americas region.
The jurisdiction of Curaao was created on October 10, 2010 when the Netherlands Antilles was dissolved and became two separate jurisdictions, the second being Sint Maarten. At the same time, the other three islands that made up the Netherlands Antilles (Bonaire, Sint Eustatius and Saba) became special overseas municipalities of the Netherlands. Curaao lies about 50 km north of Venezuela and is about 2.5 hours by air from Miami.
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