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  • Recent amendments to the Spanish indirect tax rules on acquisition of real estate companies will have adverse effects for companies involved in business sectors other than property. Javier Hernandez Galante of Ashurst explains.
  • Mayer Brown has announced three tax appointments. James Hill and Michael Cashman will be based in London and Astrid Pieron in Brussels. Hill, who starts on June 4, deals with M&A, corporate finance, group reorganisations, and venture capital investments. He joins from Morgan Lewis & Bockius.
  • Nicolas Sarkozy President Nicolas Sarkozy is calling a special session of the French parliament in late June to debate sweeping tax forms. At the heart of the package will be a probable 3% cut in corporate tax and the removal of the top rate of wealth tax.
  • The Australian government has announced new laws to regulate the tax profession. Tax advisers will be regulated nationally and be obliged to comply with a new code of conduct.
  • Russian companies paying fees to board members face a quandary: to save on profit tax or on unified social tax? Ilya Rybalkin, partner, and Ivan Meleshenko, associate, at Hogan & Hartson in Moscow examine a division in opinion.
  • Henry An Jin-Young Lee On March 21 2007, the Ministry of Finance & Economy (MOFE) had its first public tax dialogue with foreign investors to share information about tax developments and respond to concerns. Some of the highlights of the meeting include:
  • Pursuant to Taiwan tax laws and regulations, dividends received by international investors are subject to a 20% withholding tax at the time of remittance by Taiwanese investee/issuing companies. The said withholding tax rate on dividends may be reduced (for example from 20% to 10%) if the beneficial owners of the dividend income are from countries that have executed DTAs with Taiwan.