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  • collet.jpg
    Two new tax partners for BFL
    Michel Collet CMS Bureau Francis Lefebvre has appointed five new partners, bringing the total number of partners to 86. Two of the new partners specialise in tax.
    June 30 2007
  • Caracas
    Venezuela lowers VAT rate and plans tax system overhaul
    Venezuela has reduced its value added tax for the second time this year. In March the rate was reduced to 11% from 14% and on July 1, it fell again by two percentage points, to 9%, making it the lowest in Latin America.
    June 30 2007
  • Tax take across Europe rises
    The revenue generated by tax authorities across Europe has begun to rise again. New figures published by Eurostat, the EU's statistical agency show.
    June 30 2007
  • wilson.jpg
    Implications of PS LA 2007/8 for non-resident captive insurance arrangements
    Neil Wilson The release of the law administration practice statement PS LA 2007/8 by the Australian Taxation Office (ATO) will be of interest to companies with captive insurance arrangements. A number of new non-resident captive insurance arrangements have been established since the relaxation of the related party transaction provisions in the controlled foreign company rules from July 1 2004.
    June 30 2007
  • ib-dachspeter.jpg
    Budget brings tax changes
    Peter Dachs In the Budget presentation in February the main tax proposals included replacing secondary tax on companies (STC) with a dividend tax and treating the sale of shares held for more than three years as capital gains.
    June 30 2007
  • boers.jpg
    New laws soon on Dutch investment fund regime and real estate investments
    Suzanne Boers More than a year ago, the Dutch legislature announced that a new investment fund regime would be introduced in the Netherlands (as previously mentioned in the update of April 2006). Recently, there has been made great progress in the legislative process of this new exempt investment fund regime.
    June 30 2007
  • cody.jpg
    Past losses, future profits and the annual audit
    By Brian Cody (US), Tony Gorgas (Australia), Alexander Loh (Germany) and Ron Simkover (Canada)
    June 30 2007
  • fin48.jpg
    Planning for tax uncertainty
    Pippa Booth, of Deloitte & Touche in London, looks at reporting for tax uncertainty under FIN 48
    June 30 2007
  • Editorial
    Our cover story this month looks at the clash between politics and tax in the debate about the taxation of private equity deals. In both North America and the UK, the dispute has focused on the large income of partners and the low tax on their receipts.
    June 30 2007
  • Reed Smith makes two key tax appointments
    Reed Smith, one of the world's 15 largest law firms, has announced the addition of Mary Downie as a partner and Judith Rea Heck as of counsel on its tax, wealth planning and benefits group. Both will be resident in firm's Chicago office.
    June 30 2007
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