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  • dubai.jpg
    The tax dilemma in Islamic finance
    What do Islamic finance arrangements mean for the tax director or adviser? King & Spalding's Kevin Conway and Suzanne Feese analyse the different tax approaches in the US and the UK
    June 30 2007
  • JP Morgan Fleming Claverhouse Investment Trust plc, Association of Investment Trust Companies v Commissioners of HM Revenue and Customs
    Sixth VAT Directive – Article 13B(d)(6) – Exemption – Special investment funds – Meaning – Definition by the member states – Discretion – Limits – Closed-ended funds.
    June 27 2007
  • Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Wurttemberg
    Directive 69/335/EEC – Indirect taxes on the raising of capital – National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies – Tax decision – Classification as a ‘duty similar to capital duty’ – Prior formality – Duties on the transfer of securities – Duties paid by way of fees or dues.
    June 27 2007
  • Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern
    Sixth VAT Directive – Article 17(3) and (4) – Refund of VAT – Eighth VAT Directive – Refund of VAT to taxable persons not established inside the country – Articles 3(b) and 9, second paragraph – Annex B – Certificate of status as a taxable person – Legal scope – Thirteenth VAT Directive – Refund of VAT to taxable persons not established in Community territory – Article 1(1) – Concept of ‘business’.
    June 27 2007
  • Gibraltar drops commitment to zero-10
    Gibraltar has made a significant change in its tax policy
    June 26 2007
  • Telecom companies lose VAT reclaim bid
    Mobile telecommunications companies in the UK and Austria have failed to convince the European Court of Justice that they should be allowed to reclaim value added tax (VAT) from the cost of the licences they won in 1999 to operate new frequencies
    June 26 2007
  • Locke Liddell & Sapp to merge
    The new law firm of Locke Lord Bissell & Liddell will have a tax team of 44 professionals and a niche in insurance tax
    June 26 2007
  • New tax partner for Davis Polk
    Mary Conway has become a partner of Davis Polk & Wardwell in the firm's New York office
    June 26 2007
  • Trusts refuse to give up tax fight
    Energy trusts based in the Canadian province of Alberta are continuing to protest against measures to make them pay corporate tax like standard companies
    June 26 2007
  • PricewaterhouseCoopers withdraws Yukos audit reports
    Amid a continuing tax-evasion investigation, PricewaterhouseCoopers, which is the biggest accounting firm in Russia, has withdrawn all the audit reports it did on Yukos, an energy company, between 1995 to 2004.
    June 26 2007
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