The paper considers several approaches to the measurement of firms' tax burden in order to identify significant indicators for the banking sector. It also analyses features of tax provisions which are peculiar to the Italian system. On these bases, it looks at measures affecting the tax burden...

We empirically analyze the influence of tax considerations on the structure of investments of a parent company based in one EU member state that holds subsidiaries in a different member state. We show that group taxation, deductibility of financing expenses, or participation write-downs and...

Tax incentives are offered worldwide to attract investments, particularly foreign direct investments. In the line of promoting investments, the government of Rwanda offers different tax incentives. Some are provided for by the tax laws per se while others are provided for other laws relating to...

On August 13, 2009, the Court of Appeals for the First Circuit on rehearing en banc held, in a 3-2 decision, that tax accrual workpapers prepared by Textron, Inc. are not protected by the work product privilege. This decision reverses the district court's decision finding the workpapers were...

This article reports that a majority of the judges of the Court of Appeals for the First Circuit voted on March 25, 2009 to hear the Textron work-product privilege case en banc. As a result, the court withdrew the panel opinion and the dissent, and vacated the judgment entered on January 21,...

This article analyzes the First Circuit's decision and argues that the court's remand is inconsistent with the intent of the work-product doctrine and renders the decision upholding work-product privilege a hollow victory for taxpayers. The article also provides some practical advice for...

In an earlier article titled as ‘Service Tax on Lawyers: A levy short lived?' [Excise and Customs Reporter Vol. 191(4), pp. 55SF-60SF] I had an occasion to point out that the levy of service tax on individual lawyers was an experiment out of the various experiments conducted by the Government...

El ICIO es un impuesto muy controvertido por diversos motivos que van desde cuál sea su verdadera naturaleza, pasando por su «descendencia» de la tasa por licencia de obras y por atentar contra el principio de igualdad, hasta la concurrencia del mismo con varios tributos. Se han escrito ríos...

El Impuesto sobre Bienes Inmuebles (IBI) es un tributo muy controvertido por dos razones: la primera por el sistema de determinación del valor catastral, y la segunda por concurrir con múltiples figuras tributarias. En cuanto a la primera, la determinación de dicho valor aleja al IBI del...

The term “competitiveness” is a highly elastic concept that has been used in a myriad of different ways. However, in discussions of the connection between international taxation and competitiveness, there are two conceptions of competitiveness that are frequently used, but are not always...