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  • Bob McCue has joined the Canadian law firm's Calgary office as a partner.
  • Direct taxation – Tax on the commercial value of immovable property owned in France – Free movement of capital – Justification – Effectiveness of fiscal supervision – Counteraction of tax avoidance and evasion.
  • Hank Paulson, the US Treasury head, has outlined how the authorities plan to narrow the US tax gap.
  • Mark Everson, the commissioner of internal revenue, will leave the IRS to become president of the American Red Cross.
  • 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 – Scope – Thirteenth VAT Directive – Refund of VAT to taxable persons not established in Community territory – Article 1(1) – Meaning of place of business.
  • Sixth VAT Directive – Exemptions – Article 13B(d)(2) – Concept of assumption of obligations – Assumption of the obligation to renovate a property – Refusal of exemption.
  • The tax executives that were members of the original EU Joint Transfer Pricing Forum in 2002 have all stepped down from the new line-up announced this week by Laszlo Kovacs, the European commissioner for taxation and customs union.
  • Salans has promoted two lawyers to the partnership and to be joint-heads of its Russian tax group. Evgeny Timofeev is a member of the Expert Council on Tax Legislation of the State Duma Budget Committee; Alexei Panich is a well-known tax litigator.
  • The group in charge of the OECD's study into the role of tax intermediaries hopes the publication of two draft working papers will encourage tax executives and intermediaries to participate in its work.
  • Ken Snider has become a partner of Cassels Brock & Blackwell in Toronto. He worked previously for Blake, Cassels & Graydon.