October 2005

Main

Microsoft's Boyle takes TEI helm

US will appeal WTO ruling on tax subsidies

Municipal business tax reduction planned

R&D incentives updated

Withholding tax on repurchased shares clarified

Deductions for losses on inter-company loans become more available

Advance pricing agreement programme launched

Value-added tax rules revamped

Transfer pricing documentation requirements clarified

Significant changes in transfer pricing legislation loom

New transfer pricing documentation requirements

Real estate investment trusts proposed

Dutch and UK treaties offer zero withholding tax on dividends held through hybrids

The proposed cost-sharing regulations and Xilinx

Two new partners arrive at Osler, Hoskin & Harcourt

Feyten moves up to partnership at Nauta Dutilh

Passarella takes over at Estudio Garrido

KPMG installs new tax management

Taj picks three new tax partners

Ten more countries join Taxand

IFA Congress exceeds expectations

Tax comes top again in New Zealand compliance study

Tax is only one part of proper repatriation programme

New tax research centre at Oxford

Abbey clears first hurdle in investment management VAT action at European court

French authorities scrap draft disclosure rules

One-stop shop VAT scheme will increase efficiency

Who's worked on the biggest deals

Definition of business purpose is central to Halifax decision

Transfer pricing audits get off to tentative start

New law uses tax to promote energy sources

Conduit entity rules are key to IP planning

Courts exert more influence on tax system

Time is running out for cash repatriation

Savings directive fails ambitious target

Exchange of information needs protection for taxpayers

Debate over new incentives to reinvest profits

How foreign-resident trust beneficiaries can avoid capital gains tax

New transfer pricing audit centre requests information

Employee share plans become more flexible

Social security tax rules extended to Taiwanese, Hong Kong and Macau nationals

New thin-capitalization guidance released

The benefits of Dubai's tax treaties

Motorola, Ericsson and Nokia dispute PE decisiona

The tax consequences of transferring business from a branch

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