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  • Sixth VAT Directive – Article 15(2) – Exemption for export supplies – Supplier acting with due commercial care – Fraudulent conduct by a third party – Falsified proof of export.
  • VAT amnesty – Immunity from verification – Relationship between sums due and sums collected – Compatibility with the Sixth Directive.
  • Sixth Directive – VAT – Exempted transactions – Leasing or letting of immovable property – Property owned by the state.
  • Structural Funds – Regulation (EEC) No 4253/88 – Second subparagraph of Article 21(3) – Prohibition of deduction – Calculation of taxable income – Taking account of Community grants received.
  • Transfer Pricing Solutions, a UK-based boutique transfer pricing consultancy, has recruited Peter Male from Ernst & Young.
  • Peter Male has joined Transfer Pricing Solutions, a UK consultancy, from Ernst & Young where he was a partner for 19 years. He has advised multinationals in, for example, the automotive, white goods, medical devices and financial services sectors.
  • Brazilian police are believed to be still holding one Cisco Systems employee in custody after an investigation into corporate tax evasion led to a raid on companies' offices on October 16
  • The UK tax authorities have won their appeal against a ruling that a taxpayer's value-added tax bill in a sales promotion scheme should have been reduced by the amount it cost the taxpayer to buy vouchers to reward consumers who took part in the scheme
  • Taxand, an international network of tax practices, has removed Chiltern, its UK member
  • The ATO is tightening its focus. PwC Australia, in this exclusive article, looks at the implications for taxpayers of its new priorities