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  • Sixth VAT Directive – First subparagraph of Article 28a(3) and first subparagraph of Article 28c(A)(a) – Intra-Community acquisition – Intra‑Community supply – Exemption – Goods dispatched or transported to another member state – Evidence – National measures to combat fraud.
  • Craig McAree is poached from Grant Thornton to launch new team
  • KR Girish and Rohit Jain, of KPMG in South India, review the impact of key transfer pricing decisions for multinational companies
  • Taxation – VAT – Right to deduct – Council Directive 77/388/EEC – Articles 17, 18, 28(3)(d) and 28(4) – Repeal by France of ‘one-month delay’ rule – Conversion into a debt on Treasury – Repayment by instalments.
  • The Norwegian shipping industry has attacked government plans to change the tonnage tax regime
  • Failure of a member state to fulfil its obligations – VAT – Supply of services – Executor of a will – Place where the service is performed – Sixth Directive – Articles 9(1) and (2)(e).
  • Free movement of capital – Relations with a third country – Tax legislation – Taxation of dividends distributed in the form of shares in a subsidiary – Concept of ‘restriction on movement of capital’ – Justification – Effectiveness of fiscal supervision.
  • Matthias Kuhn has joined Ashurst in Frankfurt as a tax partner. He comes from Freshfields Bruckhaus Deringer's office in the same city.
  • David Prowse has joined Ceteris, a transfer pricing advisory firm, as a managing director in the firm's Calgary office in Canada. He has more than nine years of transfer pricing experience in both public practice and industry. His last two positions have been as director of transfer pricing at listed oilfield services companies, managing global transfer pricing documentation projects and incorporating transfer pricing into tax planning structures.
  • The chief of China's State Administration of Taxation has been promoted to finance minister, the China Daily reported on August 30.