November 2004

Main

Making the grade

President Bush signs new corporate tax law

Thin capitalization rules reach Congress

New income tax law proposed in Oman

Secondary tax on companies and non-discrimination

Spanish public companies must report on intra-group transactions

New Dubai International Financial Centre set up

Inland Revenue changes disclosure arrangements significantly

Reorganization ruling has international ramifications

IRS says Societas Europaea is per se corporation

Barclays hires new group head of tax to start in 2005

Ernst & Young rehires Mexican tax partner

Nestlé loses international tax counsel

Deloitte loses tax specialist to Pillsbury Winthrop

Ernst & Young has new hedge fund tax leader

Fidal hires EY Law partner

India's multi-functional transfer pricing fails to add up

Venezuela raises taxes on foreign oil companies

Tax Executives' Institute criticizes OECD permanent establishment guidelines

Oman proposes new income tax law

Belgian tax amnesty fails to meet target

Gulf Cooperation Council to introduce VAT

Plan to cut Israeli capital gains tax moves forward

ECJ to resolve VAT claim on 3G mobile phone licences

India resolves taxation of business process outsourcing

Lawyers agree on new disclosure rules

Netherlands clarifies tax-loss rules on fiscal unities

EU tax rules stifle member states' affiliated territories

Diary

Who's worked on the biggest deals

Leading figures light up transfer pricing forum

IRS reveals flexibility in guidance

How to select a jurisdiction for your holding company

Transfer pricing gets APA boost

Landmark international tax bill signed into law

The European Company is born

New Dutch transfer pricing rules aim for more flexibility

New tax incentives

IFRS tax rules challenge thin cap safe harbours

0% withholding tax applies to extension of payment terms

Budget legislation tightens certain income fund proposals

European Commission suggests common consolidated tax base

Draft Finance Bill proposes new rules on company transfers

Germany revises international tax regulations

Ireland attracts HQs and holding companies

Commission deems tax incentive to be illegitimate State aid

Government overhauls withholding tax exemption system

International Correspondents

Features

New Analysis

Tax Relief

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