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  • Deloitte India snatches PwC four
    Deloitte in India has snatched four senior tax people from a rival. Roopen Roy, a former managing director at PwC, Joydeep Datta Gupta, Jaideep Ganguli and Arindam Guha, all senior executives with PwC, have joined as senior partners with Deloitte barely months after PwC acquired tax practice firm RSM Ambit.
    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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    Amendments to the Corporate Income Tax Act
    Jordi Domínguez The Spanish parliament has approved an amendment to the provisions governing the accounting principles under which Spanish companies elaborate their annual accounts (not yet published in the Spanish official Gazette). The amendment follows the provisions of article 5 of regulation (EC) no. 1606/2002, of the European Parliament and of the Council, on the application of international accounting standards.
    June 30 2007
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    Tax treatment on cross-border software transactions
    Lily Hsu The Ministry of Finance on April 9 2007, issued a tax ruling Tai-Tsai-Shui no.
    June 30 2007
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    IRS expands restrictions on Killer B transactions
    Edward Tanenbaum Notice 2007-48, expanding on Notice 2006-85, shuts down the variation of the Killer B transaction in which a controlled foreign corporation (CFC) acquires stock in its parent from the parent's shareholders for use in a triangular reorganisation. Like the classic Killer B transaction in which the CFC paid the parent for its stock, this transaction is also apparently seen as a way for the CFC to repatriate foreign earnings without drawing US corporate level income tax.
    June 30 2007
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    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
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    New restrictions on input VAT deductions on passenger cars breaches EU legislation
    Rafal Mikulski Polish restrictions on input VAT on passenger cars violate the European Union's sixth directive. The Administrative Court (First Instance) in Wroclaw, Poland, on April 4 2007 has issued a precedential verdict in which it has decided that Polish restrictions on the input VAT deductions on purchase, import and lease of passenger cars violates the Sixth Directive standstill regulations.
    June 30 2007
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    When risks go bad: the television set sector
    By Fred Johnson (US), James Harold McClure (US) and Erik Skarstad (US)
    June 30 2007
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    Report gives banks risk-transfer opportunities
    By Gianni De Robertis (Italy), Eduardo Goldszal (Portugal), Erica Howard (UK) and Justin Kyte (UK)
    June 30 2007
  • hasenauer-oct06.jpg
    Recent developments bring multiple changes for tax law
    Clemens Hasenauer Johannes Prinz Recent case law and new legislation passed together with the budget (Budgetbegleitgesetz 2007) has brought several changes in Austrian tax law. Some of them are highlighted below.
    June 30 2007
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