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  • Complexity and inconsistency annoy executives
    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
    December 18 2007
  • Cedilac SA v Ministère de l’Économie, des Finances et de l’Industrie
    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.
    December 18 2007
  • Skatteverket v A
    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.
    December 18 2007
  • Coke picks new tax counsel
    William Hawkins has been elected general tax counsel and a vice president of Coca-Cola. He has worked in the company's Office of General Tax Counsel since 1998 and will now lead Coca-Cola's tax policy and strategy team.
    December 17 2007
  • Two new partners move up at Shearmans
    Kristen Garry and Craig Gibian have become partners in the tax group of Shearman & Sterling in Washington, DC.
    December 17 2007
  • Advisory panel expands
    Nick Pantaleo, international tax services partner with PricewaterhouseCoopers and leader of the firm's Canadian national technical services group, is joining the Advisory Panel on Canada's System of International Taxation.
    December 17 2007
  • Protocol becomes law in Canada
    The fifth Protocol to the Canada-United States Income Tax Convention has been enacted in Canada after Bill S-2 received royal assent.
    December 17 2007
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    Czech thin capitalisation rules revamped on January 1
    Changes will broaden the base of the thin capitalisation regime
    December 15 2007
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    Survey: TP is the biggest tax risk for multinationals
    The report, Tax Risks in India, reveals fears about inconsistent rules and rulings
    December 14 2007
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    What the Rolls Royce ruling means
    TP Week correspondent KPMG explains the Delhi Tax Tribunal ruling on Rolls Royce
    December 13 2007
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