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Freedom of establishment – Taxation of companies – Exchange loss suffered by companies established in one member state on repatriation of start-up capital granted to permanent establishment in another member state.

Articles 56 EC and 58 EC; Free movement of capital; National tax legislation providing for exemption of shareholdings from corporation tax; Taxation of dividends; Withholding tax; Exemption from withholding tax; Application to companies receiving dividends with a seat or permanent establishment in the Member State granting the exemption and whose shareholdings benefit from exemption from corporation tax; Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that Member State;

Articles 56 EC and 58 EC – Free movement of capital – National tax legislation providing for exemption of shareholdings from corporation tax – Taxation of dividends – Withholding tax – Exemption from withholding tax – Application to companies receiving dividends with a seat or permanent establishment in the member state granting the exemption and whose shareholdings benefit from exemption from corporation tax – Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that member state.

Indirect taxes – Raising of capital – Transfer of the seat of a company – Abolition of the capital duty charged to a company.

Scott Johnson and Jamiel Poindexter have become partners of Proskauer Rose in the firm's Boston office. They are both members of Proskauer's private investment funds group.

The US tax authority will increase its outreach to international taxpayers, as well as taxpayers in US territories such as Guam, Puerto Rico and the US Virgin Islands

Two new partners of Sullivan & Cromwell have tax litigation experience. Nicolas Bourtin specialises in white-collar criminal defence and internal investigations, class action defence, and securities and complex civil litigation. He has represented individuals, corporations and financial institutions in matters involving tax fraud and is representing individuals in a Department of Justice tax shelter investigation

Businesses based in the Qatar Financial Centre (QFC) will pay 10% tax from April 30 next year

The European Commission's fiscal compliance expert group (FISCO) has advocated a series of changes to fiscal compliance regimes

The number of mutual agreement procedures (MAP) involving an advance pricing agreement (APA) in Japan has increased by 600% in the last decade