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  • TP Week published its list of most aggressive tax authorities list last week. The No 10 position was occupied by the HMRC
  • Deloitte UK analyses the HMRC’s statement of practice on advance thin capitalisation agreements. Michael Gordon-Brown and Ian Clarke report
  • TP Week correspondent Taj conducts a survey of 430 decision-makers in companies in France
  • India’s leading software trade body supports early move
  • A fistful of surveys of leading executives and directors of multinationals published in the last week point to widespread concerns about increasing complexity, aggressive administration and growing inconsistency in international tax rules
  • The European Commission wants member states to work together on anti-abuse rules that would take recent case law from the European Court of Justice into account
  • Sixth VAT Directive – Right to deduct – Principles of immediate deduction and fiscal neutrality – Carry forward of the excess VAT to the following period or refund – One-month delay rule – Transitional provisions – Retention of the exemption.
  • Free movement of capital – Restriction on the movement of capital between the member states and third countries – Tax on revenue from capital – Dividends received from a company established in an EEA member state – Exemption – Dividends received from a company established in a third country – Exemption subject to the existence of a taxation convention providing for the exchange of information – Effectiveness of fiscal supervision.
  • Taxpayers will no longer have to pay a financial transaction tax in Brazil from the end of this year after the country's senate rejected the President President Luiz Inacio Lula da Silva's bid to extend the tax
  • The UK government has published the results of a consultation on the changes to the capital allowances regime it announced in this year's budget