Use BNA International's services to obtain accurate news and detailed analysis of worldwide legal developments in the following core areas: International Tax, IP, Communications and Technology and Business and Finance. http://www.bnai.com http://www.bnai.com/images/pdfs/IALS_winner.pdf The 2010 award, presented at the IALS' Avoir Fiscal Anniversary Tax Seminar on January 29, has been won by Gaby Pizzuto for her dissertation ECJ Jurisprudence on Cross-Border Loss Relief: the Impact of Marks & Spencer on Member Statese' Group Taxation Regimes. Read the full text of the dissertation here. http://www.bnai.com/images/pdfs/IALS_winner.pdf Tues, 19 Jan 2010 16:11:00 GMT http://www.twitter.com/bnaitax Join today to start receiving BNA International's tax updates http://www.twitter.com/bnaitax Mon, 6 Jul 2009 13:04:00 GMT http://www.bnai.com/podcasts/tax/TPS_Oct09.mp3 http://www.bnai.com/podcasts/tax/TPS_Oct09.mp3 Two experts discuss transfer pricing techniques; review the possible challenges to transfer pricing planning; and conclude by giving advice on what multinationals should do make sure that their transfer pricing sticks in the new regulatory environment. Podcasts Fri, 30 Oct 2009 12:00:00 GMT http://www.bnai.com/shop/details1.aspx?id=261 Read the latest, expert guidance on operating a tax-efficient and compliant business in the Asia-Pacific region. http://www.bnai.com/shop/details1.aspx?id=261 http://www.bnai.com/templates/maincontent.aspx?cat=237&obj=528&country=1 In recent years, cloud computing has emerged as one of the fastest-growing segments of the information technology industry. The ability to leverage economies of scale, geographic distribution, open source software and automated systems to drive down costs makes cloud computing an attractive option for businesses. http://www.bnai.com/templates/maincontent.aspx?cat=237&obj=528&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=239&obj=529&country=1 Workplace privacy is a particularly thorny area given the large number of developing technologies which are available to increase employee efficiency and productivity, but which can also provide a permanent record of personal, intimate and potentially embarrassing details of an employee's personal life. http://www.bnai.com/templates/maincontent.aspx?cat=239&obj=529&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=242&obj=531&country=1 “In our external relations we should firmly promote fundamental rights including the right to privacy and protection of personal data. The right to data protection should also be respected when performing simple operations like transferring money, booking a flight ticket or passing a security check at the airport.” http://www.bnai.com/templates/maincontent.aspx?cat=242&obj=531&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=304&obj=572&country=1 In the 2009-2010 Global Competitiveness Index, Belgium moved up one spot from 19th to 18th place. Given the worldwide economic turmoil and the financial crisis we have faced in the last 18 months, this is quite an achievement. http://www.bnai.com/templates/maincontent.aspx?cat=304&obj=572&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=224&obj=517&country=1 This article discusses Italy's new VAT rules for goods and their likely impact on non-resident companies. International businesses trading with an Italian VAT registration number face crippling cash flow hold-ups with the introduction of new VAT rules for goods. http://www.bnai.com/templates/maincontent.aspx?cat=224&obj=517&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=215&obj=514&country=1 The countdown for the implementation of the GST is well underway. Though the commitment of the Government of India cannot be doubted, its implementation has its own set of challenges, which if not addressed may prove to be the impediment in implementation of GST in India. http://www.bnai.com/templates/maincontent.aspx?cat=215&obj=514&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=283&obj=556&country=1 If you type the words EU Transfer Pricing Documentation (‘EUTPD’) into the Google search engine you get back 298,000 results. So clearly there is an interest in the topic, at least in theory. However, anecdotally it appears that the number of taxpayers fully implementing EUTPD is low, and this article looks at the reasons why this should be the case. http://www.bnai.com/templates/maincontent.aspx?cat=283&obj=556&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=241&obj=530&country=1 The Working Party is an independent European advisory body on data protection and privacy. It released Opinion 6/2009 in December 2009, stating that the Working Party "believes that Israel guarantees an adequate level of protection according to provision 6 of Article 25 of Directive 95/46/EC … on the protection of individuals with regard to the processing of personal data." http://www.bnai.com/templates/maincontent.aspx?cat=241&obj=530&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=243&obj=552&country=1 On 18 December 2009, the Official Journal of the European Union published Directive 2009/136/EC with amendments to the ePrivacy Directive (2002/58/EC). http://www.bnai.com/templates/maincontent.aspx?cat=243&obj=552&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=217&obj=515&country=1 On March 1, Year 4, HCo received a notice from the Host Country income tax authorities indicating that its income tax returns for Year 1 and Year 2 are scheduled to be examined and audited by the authorities. In particular, the notice indicated that HCo's transactions with FCo are likely to be a major focus of the examination. http://www.bnai.com/templates/maincontent.aspx?cat=217&obj=515&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=279&obj=553&country=1 More than ten years ago, Bernard L. Bilski and Rand A. Warsaw filed their patent application entitled “Energy Risk Management Method” at the U.S. Patent and Trademark Office. After being denied a patent by the PTO on their method of hedging risk in the field of commodities trading, they appealed up through the courts and now their fate is in the hands of the nation's highest court. http://www.bnai.com/templates/maincontent.aspx?cat=279&obj=553&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=228&obj=521&country=1 Microsoft Corp. had failed to properly challenge patent obviousness and damages decisions against it, and otherwise had failed to prove invalidity and noninfringement of a technology used by Microsoft Word, the U.S. Court of Appeals for the Federal Circuit ruled Dec. 22 http://www.bnai.com/templates/maincontent.aspx?cat=228&obj=521&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=262&obj=519&country=1 Telecommunications reform, including privacy amendments that require websites to obtain customer consent before placing “cookies” on users' computers, as well as provisions allowing the cutoff of Internet service to abusive file shares, gained final approval on November 24 with a vote by the European Parliament. http://www.bnai.com/templates/maincontent.aspx?cat=262&obj=519&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=290&obj=522&country=1 Online advertising based on the presumed interests of consumers, discerned from their online activities, is under its second siege in a single decade. http://www.bnai.com/templates/maincontent.aspx?cat=290&obj=522&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=305&obj=573&country=1 There is currently no dedicated legislation in South Africa that deals specifically with data protection, but this situation may soon change. The Protection of Personal Information Bill 2009 (the “Bill”) was recently approved by the South African cabinet. http://www.bnai.com/templates/maincontent.aspx?cat=305&obj=573&country=1 http://www.bnai.com/templates/maincontent.aspx?cat=230&obj=523&country=1 A coalition of more than two dozen advocacy groups called on President Obama in a Nov. 11 letter to quickly nominate individuals to serve on the Privacy and Civil Liberties Oversight Board. http://www.bnai.com/templates/maincontent.aspx?cat=230&obj=523&country=1 http://www.bnai.com/podcasts/tax/GTP_EconomicDownturn.mp3 http://www.bnai.com/podcasts/tax/GTP_EconomicDownturn.mp3 Hear Neil Smith, a leading tax expert, discuss recent tax developments and how global economic policy is affecting tax policy across the world. Podcasts Fri, 19 Jun 2009 12:00:00 GMT http://www.bnai.com/shop/details1.aspx?id=248 This is your essential overview of the taxation of investment funds in the major trading jurisdictions worldwide. http://www.bnai.com/shop/details1.aspx?id=248 http://www.bnai.com/shop/details1.aspx?id=253 Keep up to date with global tax rates - and speed up the time it takes to find the right rate and compare regimes. http://www.bnai.com/shop/details1.aspx?id=253