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The European Court of First Instance has annulled the veto imposed by the European Commission against the reform of corporate tax in Gibraltar

Directive 92/81/EEC – Excise duty on mineral oils – Article 2(2) and (3) and Article 8(1)(a) – Directive 2003/96/EC – Taxation of energy products and electricity – Article 2(2), (3) and (4)(b) – Scope – Fuel additives which are mineral oils or energy products but are not used as motor fuel – National taxation regime.

It is now clear to tax authorities and taxpayers, says Pamesh Sharma of Thomson Reuters, that the economic downturn will offer unique challenges to the arm’s-length standard and the continuing search for evidence to support expected profit levels by economic function.

The burden of keeping up with transfer pricing documentation requirements is becoming one of the biggest challenges for multinational corporations, with some taxpayers having to prepare upwards of 500 transfer pricing reports a year

Keeping an eye on companies shifting losses, while at the same time trying to assist struggling businesses come through the economic downturn, is a priority for some of the tax officials that attended the Annual Institute on Current Issues on International Taxation in Washington, DC last week

The UK's tax system is a critical reason why London's position as the world's financial centre is at risk, a report produced for the city's mayor says

Japanese prime minister Taro Aso has included tax cuts in a ¥10 trillion ($111 billion) economic stimulus package.

Transfer of a company seat to a member state other than the member state of incorporation − Application for amendment of the entry regarding the company seat in the commercial register − Refusal − Appeal against a decision of a court entrusted with maintaining the commercial register − Article 234 EC − Reference for a preliminary ruling − Admissibility – Definition of ‘court or tribunal’ − Definition of ‘a court or tribunal against whose decisions there is no judicial remedy under national law’ − Appeal against a decision making a reference for a preliminary ruling – Jurisdiction of appellate courts to order revocation of such a decision – Freedom of establishment − Articles 43 EC and 48 EC.

Caplin & Drysdale has established a practice dedicated solely to providing legal services to help resolve tax matters using alternative dispute resolution (ADR). The practice, called ADRTax, will provide alternatives to the firm's clients and help them bridge differences with federal, state and foreign tax authorities.

Michael Mathisen has left XL Capital, a global insurance and reinsurance company to rejoin KPMG in its financial services tax practice.