Authored by Dr. Dieter Endres, Senior Tax Partner PwC Germany et al., provides investors with an overview and extensive analysis of company taxation in the Asia-Pacific region, India, and Russia. The study presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country.

In 2005, PwC’s EU Direct Tax Group and the European Federation for Retirement Provision lodged complaints with the EC for the discriminatory taxation of dividend and interest payments to foreign EU pension funds by some EU countries. This paper discusses some of the more promising developments that have occurred as a result of this initiative.

The EC Treaty prohibits national laws restricting the free movement of capital between EU Member States and third countries. Now it seems that the free movement of capital applies to non-EU investors as well. This report examines these developments and discusses their implications.

PwC is a leading provider of international tax services to companies operating cross border. The international tax services network provides access to recent tax news and advice on holding company structures; cross border financing and treasury solutions; controlled foreign company planning; profit repatriation; loss utilisation; inbound and outbound structuring; managing intellectual property; tax efficient supply chain and shared services; and European, Asian, and Latin American tax law.

Organised in a way that systematically mirrors the actual life cycle of IP rights, Mastering the intellectual property life cycle offers compelling insights from tax and legal points of view, as well as an accounting perspective.

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This publication is designed to help taxpayers everywhere create—and justify—their tax plans that can deal with the increased scrutiny by tax authorities.

This paper presents the EBIT business working group of tax directors of 20+ leading European-based companies on direct tax in Europe, which works through constructive and fact-based dialogue with the European Commission, the OECD and national finance ministries, and which is facilitated by PricewaterhouseCoopers, which acts as its secretariat.