Direct Tax

Archive: Direct Tax

This content is from: Direct Tax

Germany releases final transfer pricing documentation rules

The German Bundesrat approved a Law establishing transfer pricing documentation requirements on October 17 2003
October 30 2003
This content is from: Direct Tax

French update: Why tax authorities cannot assess management decisions

By virtue of the principle of non-interference in the management of companies (French Administrative Supreme Court, July 7 1958), French tax authorities are not allowed to assess the opportunity of a management decisi...
October 30 2003
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Poland prepares tax scheme for EU accession
October 30 2003
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PricewaterhouseCoopers lures tax talent in Germany
October 30 2003
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EU imposes minimum rate of energy tax

The European Union will apply a minimum rate of taxation on all energy products used throughout the EU, such as mineral oils, coal, natural gas and electricity, under the Energy Tax Directive, adopted on October 27 2003
October 30 2003
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Japan plans tax surcharge for consolidated companies
October 30 2003
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Mexican update: New tax Treaty with Australia

In September 2003 the Mexican Congress approved the Mexico – Australia Tax Treaty (the Tax Treaty)
October 30 2003
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Indian update: Supreme Court allows treaty benefits to Mauritian residents

In a landmark judgment (Union of India v Azadi Bachao Andolan), the Supreme Court of India has upheld the validity of Circular 789 dated April 13 2000 issued by the Central Board of Direct Taxes (CBDT) clarifying that...
October 30 2003
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Russia’s richest man arrested for tax evasion
October 30 2003
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Canadian update: Competent authority assistance under income tax treaties

On September 9 2003 the Canada Customs and Revenue Agency (CCRA) released Draft Information Circular 71-17R5 - Request for Competent Authority Assistance Under Canada’s Income Tax Convention (the Draft)
October 30 2003
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US considers corporate tax cut for manufacturers
October 30 2003
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ECJ examines Belgian capital gains tax case
October 30 2003
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EU threatens sanctions over US exports tax breaks for exporters
October 30 2003
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Large business clampdown nets Australia A$3 billion

The Australian Taxation Office (ATO) announced a A$3 billion ($2.1 billion) increase in revenue in its annual report released on October 28 2003
October 30 2003

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