May 2005

Main

M&S opinion keeps Europe guessing

China presses ahead with corporate tax reform

Advocate general rules regional tax contravenes VAT Directive

A new tax credit for training expenses

Why it is important to correctly characterize services

Ministry sets out to improve taxation of investment funds

Tax treaty network expanding

How the new thin-capitalization rules work

Getting the most out of the double tax treaty with Cyprus

Tax reform proposals go public

New rules on withholding tax on dividends

Budget 2005 - Avoidance through arbitrage

New anti-inversion provision has broad reach

Taxpayer wins in Luxembourg foreign tax credit case

Law firms expand German tax teams

French law firm sets up US tax practice

Deutsche Bank tax counsel joins Greenberg Traurig in New York

Baker & McKenzie hires EY tax partner

Trade body may force more rapid abolition of FSC/ETI

US and Bulgaria plan treaty negotiations

MG Rover suppliers get UK tax break

Netherlands proposes corporate tax changes

South Korea investigates tax evasion by foreign funds

UK launches unified tax authority

Last-minute tax deal saves Italian soccer club

M&S opinion baffles European tax specialists

China reforms its export rebate rules

UN revamps international tax group

Who's worked on the biggest deals

Inside thinking from the US tax reform panel

Budget brings in corporate tax rate cut

Innovative changes allow taxpayers to optimize global strategies

A new way to resolve international tax disputes

Government makes progress with Reit proposals

Taxpayer wins court approval for foreign tax credit

Spain appeals to international investors

Clamping down on international arbitrage

Dutch court rejects claim of free movement of capital

Authorities toughen stance against off-shore companies

Tax implications of the IFRS

Harmonizing taxation of investment funds

New estate planning rules

Income tax treaty with Germany to lapse

New income tax rules for mining

When tax on dividends conflicts with EU law

Structured finance vehicles and IFRS

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