November 2005

Main

International tax rules will change if panel gets its way on US reform

UK tax commission targets complexity

How the fringe benefit tax rules work

Changes to the capital gain participation exemption

Controversial changes to the tax-haven rule affect manufacturing in China

What the US-Mexico agreement on partnerships means

Court verdict on the Sixth Directive trumps domestic law

Participation-exemption rules eased

Supreme Court takes new tack on treaty-based refunds

The new national insurance contributions Bill

Why the sandwich structure problem needs innovative solutions

IRS provides safe harbours for certain reorganizations subject to section 367(a)

Two transfer pricing firms open Australian offices

Barclays appoints new global VAT head

US Treasury reshuffles tax policy office

Baker & McKenzie announces new key appointments

French court rules on compatibility of tax consolidation regime with EC Treaty

Italian government tightens participation exemption rules

UK government releases new guide to tax credits

Russian tax official arrested for accepting $1 million bribe

Kodak takes tax hit

Plans to extend the EU Savings Directive to Asia

US tax authorities open door for taxpayers to settle abusive transactions

PwC appoints Gene Donnelly to new role

German coalition delays tax cut and increases VAT

EU announces tax plans

Tax-risk tolerance declines sharply in the UK

Single EU corporate tax base in four years

ATO commissioner unveils radical audit changes

Taxpayers in Russia want dispute resolution

Netherlands and Isle of Man sign tax pact

Who's worked on the biggest deals

Court referral puts Emag issues in spotlight

India uses tax to promote investment in economic zones

Smaller companies benefit from first Dutch royalty APA

How Canadian ULCs can help efficient cross-border investment

German authorities take favourable views on investment law questions

How Puerto Rico is a tax haven for the US

Barcelona attracts transfer pricing's leaders

Software licence payments arouse controversy

Implications of the conduit foreign income regime for foreign investors

Implementation of EU Savings Directive

The notional interest deduction becomes clearer

What the tax treaty with Israel offers

Supreme Court renders judgments in GAAR appeals

VAT credits for health and life insurance premiums

Income tax law changes

Why withholding taxes are under threat

Withholding tax relief for foreign holding companies

Tax evolution in the Arabian Gulf

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