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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.

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.

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.

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

Stijn Janssen, a tax lawyer, will run Loyens & Loeff's newest office when it opens in Dubai in January 2008. He and Pieter Schoorel, another tax lawyer, are two of 10 practitioners the Dutch firm is sending to the emirate.

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.

A taxpayer has won the latest round in what has been described as landmark litigation against the Indian tax authorities that centred on the methodology used to choose comparables to benchmark the profits of an Indian taxpayer

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

The High Court in Mumbai has ruled that the Indian government can pursue its demand for capital gains tax arising from Vodafone's purchase of a controlling stake in Hutch Essar in May