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  • VAT – Scope – Deposits, paid in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation – Classification.
  • The US government is to appeal against a federal judge's dismissal of criminal tax fraud charges against 13 former KPMG partners
  • Bolivia's president Evo Morales has announced that income taxes on the country's mining sector will rise from 25% to 37%
  • Another week, another significant transfer pricing judgement in India
  • Freedom of establishment – Corporate tax legislation – Ability of a company to deduct sums paid by way of intra-group transfer – Obligation on the transferee company also to have its establishment in the member state concerned.
  • International Tax Review is conducting a poll to find the 10 most admired tax directors in Asia
  • Private investment has increased to more than 45% of Malaysia's total investment following attractive corporate tax incentives introduced by the government
  • Michael Shumate, the former national service line leader of Deloitte's US tax services group in Canada has joined Mintz & Partners, an accounting firm, as a partner in Toronto. He will be advising clients on tax structuring and cross-border financing between Canada and the US.
  • A widespread reform of France's tax system has been promised by new finance minister Christine Lagarde
  • effect of minimising overall liability to VAT; schemes whose purpose was to avoid or mitigate liability to VAT; concept of normal commercial operations ; abusive scheme; if taken at face value, achieved its tax-saving aim and that Viscount was entitled to claim payment of the input tax paid by WHA;