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The supreme tax court has held that continual use of the facilities provided by the customer for the fulfilment of a long-term service contract does not itself constitute a permanent establishment for the service provider - even if the arrangements go on for years. The case was brought by a Dutch cleaning company engaged as subcontractor on aircraft cleaning on a NATO airbase in Germany.

In a decision dated August 22 2008 (n°07NC00783), the administrative court of appeal of Nancy held that an anti-abuse measure, enacted in 1999 to combat tax avoidance related to foreign tax structures subject to a preferential tax regime, is an unjustified obstacle to the EU freedom of establishment and free movement of capital.

Cyprus has a considerable number of double tax agreements with various countries.

John Leopardi Jean Gagnon In view of the Canadian election called for October 14 2008, parliament was dissolved on September 7 2008, thereby ending all pending tax bills. Normally, the elected government re-introduces previous tax bills when the parliament is back in session. In 2007, amendments to the income tax act (act) were enacted under bill C-28, which included previously announced proposals regarding functional currency tax reporting and foreign affiliate rules. On June 27 2008, the Department of Finance proposed related changes to the act to assist internationally-engaged Canadian businesses in complying with Canadian tax law (proposals).

Rajendra Nayak Ganesh Pai The Mumbai Income Tax Appellate Tribunal (ITAT) in the case of DDIT v Balaji Shipping (2008-TIOL-403-ITAT-MUM) recently examined the taxability of freight income earned from slot chartering arrangements. The taxpayer was a company incorporated in UK and was engaged in the business of transportation of goods in international traffic by ships.

International Tax Review's Americas Awards took place in New York on October 2

By Joanna Faith

Latham & Watkins has recruited Shearman & Sterling partner Thomas Fox. He will join the firm's Munich office.

Sean Foley Alexey Manasuev On September 23 2008, the Senate ratified by unanimous consent the new protocols to the US-Canada and US-Bulgaria income tax treaties, as well as new US-Iceland and US-Bulgaria income tax treaties. The new treaties and protocols are expected to enter into force in the near future.

Pedro Saavedra Antonio Pereira The draft law regulating listed real estate investment companies (known as SOCIMIs in Spain) has recently been made public. The regime contained in the draft is similar to those already existing in other EU member states for this type of collective investment vehicle (that is, the Netherlands and, more recently, Germany, France and the United Kingdom).