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World Tax Advisor - October 16, 2009

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Deloitte Image Also in this issue:

  • Featured Articles
    - ECJ rules on application of Parent-Subsidiary Directive to French SAS
  • Belgium
    - New transfer pricing reporting obligations imposed
  • Costa Rica
    - Free zone regime reform impending
  • European Union
    - ECJ finds restrictions of former German imputation system may be justified
  • France
    - Business Tax to be abolished
  • India
    - AAR examines creation of PE of offshore contractor through subcontract
  • New Zealand
    - Financial reporting framework document issued
  • Norway
    - Transition rules under tonnage tax regime disputed
  • In brief
    - News in brief from Azerbaijan, the EU and Switzerland.
  • Global Tax Alerts
    - United States: Regulations finalized for calculating U.S. interest deduction and branch profits tax of a foreign corporation

See attached file for details.

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