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Stephanie Pantelidaki will join KPMG’s transfer pricing team in London as an associate partner

Changes to withholding tax and how taxpayers can use losses are included in important changes to the taxation of inbound and outbound cross-border transactions in Germany.

News reports from India suggest that the country's new direct tax code could be unveiled before the end of the year.

Stephanie Pantelidaki will join KPMG's transfer pricing team in London as an associate partner. She will arrive from Baker & McKenzie, where she was an assistant director. She is a doctor in economics from London Business School and previously worked for Arthur Andersen, Deloitte and LECG and Baker & McKenzie.

The chairman and chief executive of FedEx, the US transport company, has called for a cut in the US corporate income tax rate of at least 10 percentage points.

Freedom of establishment – Article 52 of the EC Treaty (now, following amendment, Article 43 EC) and Article 58 of the EC Treaty (now Article 48 EC) – Free movement of capital – Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) – Taxation of legal persons – Income from capital and movable property – Retention of tax at source – Withholding tax – Charging of withholding tax on interest paid to non-resident companies – No charging of withholding tax on interest paid to resident companies – Double taxation convention – Restriction – None.

The government of Luxembourg has enacted a corporate tax reform package that hopes to create a more favourable tax framework for businesses.

Corporation taxes – Directive 90/435/EEC – Status of parent company – Capital holding – Holding of shares in usufruct.

Sixth VAT Directive – Article 17(2) and (6) – National legislation – Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used – Effective restriction on deductions – Exclusions laid down by national law when the directive entered into force.

First subparagraph of Article 6(2) and Article 17 of the Sixth VAT Directive – Goods and services used in part for business purposes and in part for non-economic activities – Concept of ‘purposes other than those of the business’ – Introduction into a taxable person’s business assets – Possibility of immediate deduction in full of the VAT on the purchase of goods and services other than capital goods.