Archive for the ‘Tax Havens’ Category

U.S. Multinationals Lobby to Alter Tax Rules They Sought

By Richard Rubin - 2012-06-04T15:42:51Z

U.S. multinational companies have been seeking a tax break on overseas income for years, and the top Republican tax writer in Congress is proposing to give it to them. Theres a catch they dont like.

Businesses and trade groups are lobbying House Ways and Means Committee Chairman Dave Camp to loosen rules in his draft plan that would make it more difficult for companies to shift income from the U.S. to lower-taxed countries. Among those groups is the National Foreign Trade Council, whose board includes officials of Oracle Corp. (ORCL), Pfizer Inc. (PFE) and PepsiCo Inc. (PEP)

Its a good-faith effort, but we are a long way from developing a package that everyone can sign on to, said Catherine Schultz, vice president for tax policy at the trade group, which advocates expanded international commerce. You would not get a lot of the business community supporting this if this was a final draft.

The debate over foreign income is a preview of how difficult a tax overhaul, which both political parties say they want, is going to be. While many -- though not all -- companies know they dont like what Camp proposes, they dont agree about how to fix it. What some companies call fair others see as unjustified, depending on what line of business they are in and how their global operations are organized.

There are a few Veruca Salts who want it all and want it now, said Camp, comparing a minority of companies to the fictional spoiled rich kid from the book and movie Charlie and the Chocolate Factory.

In many cases, tighter rules on moving income to low-tax countries such as Bermuda would offset much of the gain from the exemption Camp is proposing.

U.S. multinational companies, including Google Inc., Cisco Systems Inc., and Forest Laboratories Inc., save billions of dollars in taxes annually by shifting profits into subsidiaries in tax havens, often using techniques with nicknames like double Irish and Dutch sandwich.

Under current law, U.S. companies owe the 35 percent U.S. corporate tax rate on all the income they earn around the world. They get credits for tax payments to foreign governments, and they dont pay the U.S. anything until they bring the money home.

Camp, the U.S. Chamber of Commerce and Republican presidential candidate Mitt Romney say the U.S. tax system makes it harder for American companies to compete internationally with businesses from the U.K., Germany and Japan whose home countries dont impose additional taxes on foreign profits.

Read the rest here:
U.S. Multinationals Lobby to Alter Tax Rules They Sought

Warning on tax rate move 'havens'

Warning on tax rate move 'havens'

Other parts of the UK could become havens for affluent Scottish taxpayers if income tax is set at a higher rate north of the border, an accountancy firm has warned.

PKF said a separate rate of income tax in Scotland would lead to confusion and could see wealthy people declare they are not Scottish residents.

The new Scotland Act devolves new financial powers to Holyrood and was agreed by the Scottish and UK parliaments earlier this year.

It provides for a Scottish income tax which will start 10p below the UK rate. MSPs will be able to decide how to make up the difference or whether to set a different level. The power is expected to be transferred by April 2016.

HM Revenue & Customs (HMRC) has recently issued a technical note clarifying the way in which the proposed Scottish tax rate will affect people in Scotland.

PKF said uncertainty arises because of residency and how it is defined. If a person has a house in Scotland, and another home elsewhere in the UK, they will have to decide which country is their main residence.

This can be done by counting the number of days they spend in Scotland during a year. If more days are spent in Scotland than elsewhere, then they will be liable to pay the Scottish tax rate.

Neil Whyte, a tax partner with PKF, said: "As there are no border controls between England and Scotland, there is no way of verifying how many days are spent in either jurisdiction. As a result, it's possible that an individual may decide residency based on the most favourable level of taxation."

He went on: "The likelihood of improving the tax take is limited if the most affluent in society can simply declare they are not Scottish residents if the tax rate is higher north of the border, or they are Scots if the tax rate is lower. As tax liability is determined on a year-by-year basis, we may find individuals who annually flip residency depending on their tax liability. For HMRC to prove residency under these circumstances, other than through the use of surveillance, seems impossible."

Continue reading here:
Warning on tax rate move 'havens'

Research and Markets: Global Transfer Pricing Solutions: Up-to-Date Legal, Tax and Practical Considerations for …

DUBLIN--(BUSINESS WIRE)--

Research and Markets (http://www.researchandmarkets.com/research/b4jgvx/global_transfer_pr) has announced the addition of the "Global Transfer Pricing Solutions: Eighth Edition" book to their offering.

8th edition of Global Transfer Pricing Solutions, a Special Report on the most important and up-to-date legal, tax and practical considerations for building a global business strategy.

When entering a global market, business professionals will encounter tax compliance policies that, without proper foresight and preparation, may compromise profit margins. Global Transfer Pricing Solutions details the often complex transfer pricing and tax compliance policies of local authorities around the globe. In this Report, professionals will ascertain critical issues and innovative strategies for growing their multinational business while maintaining an aggressive market strategy.

Global Transfer Pricing Solutions garners insights from experienced practitioners of international legal and accounting firms and senior international transfer pricing professionals at the largest multinationals. Articles offer full coverage of the major worldwide transfer pricing regimes with in-depth analysis of proactive transfer pricing management, e-commerce, intellectual property, and much more.

This one-of-a-kind resource explores key topics such as:

- Unwrapping the New Cost Sharing Regulations in the U.S. (Miller & Chevalier)

- Transfer Pricing Documentation Strategies Across Multiple Jurisdictions (Ceteris)

- Transfer Pricing Strategies in China: Moving Toward Certainty - New Entrants and Increased Enforcement (PricewaterhouseCoopers)

- Transfer Pricing in Korea, the Philippines and Taiwan (PricewaterhouseCoopers)

Read more:
Research and Markets: Global Transfer Pricing Solutions: Up-to-Date Legal, Tax and Practical Considerations for ...

Safe Havens Best Investments 2012 – Video

25-05-2012 04:15 Anastasia Pay It Forward Communities, New LIFE home Giveaway, Life needs BELOW cost, Free Lands, Homes BELOW cost, Free Businesses GIFTED, Employment, Profit Sharing, Green, Sustainable Training, Humanity and Planet, friends n family programs, Resort Homes, Rentals, Properties, Rivers, Creeks, Natural springs, Riverfront, Ocean View, Sustainable, Green Condos and Sustainable Communities include Businesses, Prepping, Survival, Best Investments of 2012, Investment Protection, Investors Foreign, Offshore banks, Tax planning, Offshore banking, Investors in business, Offshore Generous ROI

See the original post here:
Safe Havens Best Investments 2012 - Video

Horse Racing Live Explosive Film Clip*Link Industrial Scale Accounting Fraud FBI Scotland Yard Case – Video

25-05-2012 14:23 The Carroll Foundation Trust case took a further disturbing twist with new shocking revelations which now involve yet another Police Authority in this ongoing organised crime tax fraud heist operation which stretches the globe. Sources have confirmed that the Suffolk Police Chief Constable continues to retain compelling criminal evidential Carroll Trust prosecution files concerning the multi-million pound Warren Park estate at Warren Hill Newmarket which was owned by the Gerald Carroll Trust interests. It has now been disclosed that Warren Park was the subject of a co-ordinated criminal seizure operation executed by the HSBC banking institution in concert with the FBI Scotland Yard targeted crime syndicate which continues to operate in offshore tax havens with impunity. It has emerged that the British Horse Racing Authority and Weatherbys are believed to also hold evidential material surrounding the Warren Hill Newmarket scandal. Political commentators close to this case of international have remarked that the Suffolk Police dossiers disclose a shocking trail of criminal subversive cover-up attempts linked to an array of obstruction offences directly involving the tax havens of the Bahamas Gibraltar and the Cayman Islands which are thought to have all been utilized effectively as criminal offshore money laundering platforms in the Carroll Foundation Trust and parallel Carroll Maryland Trust cases. Further sources have revealed that the FBI have obtained new explosive ...

Continue reading here:
Horse Racing Live Explosive Film Clip*Link Industrial Scale Accounting Fraud FBI Scotland Yard Case - Video