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  • Korb leaves IRS
    The chief counsel of the Internal Revenue Service in the US is leaving to join Sullivan & Cromwell in Washington, DC
    December 15 2008
  • New Zealand abolishes R&D tax credits
    Businesses in New Zealand have two years to adjust their claims for R&D tax credits after the government announced it was repealing the benefit from the 2009/2010 income year.
    December 15 2008
  • Vietnam to cut corporate tax
    Vietnam will reduce its corporate tax rate from 28% to 25% in an attempt to reverse the country's economic slowdown.
    December 15 2008
  • IMF forces Latvia to increase VAT rate
    Latvia's standard and reduced rates of VAT are to increase to 21% and 10% respectively. The increase of the standard rate amounts to three percentage points and the reduced rate has been doubled from 5%. The move comes after pressure from the IMF. The VAT increases will be effective from January 1 2009.
    December 15 2008
  • Tyco changes domicile
    Tyco, the US industrial company, is planning to move its tax residence from Bermuda to Switzerland
    December 12 2008
  • UK transfer pricing chief quits HMRC
    Diane Hay, the chair of the transfer pricing board at the Her Majesty's Revenue and Customs in the UK, has resigned and is due to leave before Christmas. The board was set up early in 2008 to manage the strategic direction for transfer pricing at the tax authorities. The board oversees the work of HMRC's transfer pricing and thin capitalisation specialists
    December 12 2008
  • UK transfer pricing chief quits HMRC
    Diane Hay has left HM Revenue and Customs
    December 11 2008
  • Commission v Italy
    Failure of a member state to fulfil obligations – Article 10 EC – Directive 2006/112/EC – Sixth VAT Directive – Obligations under domestic rules – Monitoring of taxable transactions – Amnesty.
    December 11 2008
  • Business unhappy with Commission's plans to tax financial services
    Banks and insurance companies made clear yesterday that the European Commission has a long way to go before they could agree with its proposals to change the value added tax (VAT) treatment of insurance and financial services.
    December 11 2008
  • Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz
    VAT – Building used partly for private purposes and partly for taxable business purposes – Right to deduct input tax on construction costs – Allocation to business use with immediate deduction of all input tax and private use subject to output tax, or pro rata deduction of input tax according to proportions of business and private use – Equal treatment – Validity of national exclusion from right to deduct.
    December 11 2008
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