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  • Commission v Belgium
    Failure of a member state to fulfil obligations – Articles 49 EC and 50 EC – Freedom to provide services – Activities in the construction sector – Prevention of tax fraud in the construction sector – National legislation requiring the withholding of 15% on payments to contracting partners not registered in Belgium – National legislation imposing joint and several liability for the tax debts of contracting partners not registered in Belgium.
    November 09 2006
  • Garrigues makes five new tax partners
    Alicante-based Miguel Ángel Castejón de la Encina, Félix Plaza Romero and Eduardo Abad Valdenebro from Madrid, Alma Menéndez Vega from Oviedo, and Portuguese lawyer Miguel Reis are the new partners.
    November 06 2006
  • Senior tax moves at KPMG UK
    Anneli Collins formerly international corporate tax head will become head of M&A tax. Collins is replaced by Chris Morgan, previously head of the EU law group. Stuart Hindle, who was deputy head of our indirect tax practice, becomes tax head for the firm's consumer and industrial markets division.
    November 06 2006
  • Tax cuts help investment
    Low corporate tax rates can help countries gain a competitive advantage over their rivals but it's not the whole story, according to a study of 86 countries by KPMG. The research cited examples of jurisdictions, such as Ireland, Norway, Sweden and Denmark, that have seen high economic growth after introducing favourable corporate tax regimes
    November 06 2006
  • More treaties needed
    Ireland must conclude more tax treaties if the country is not to fall behind its competitors for foreign direct investment, according to the Irish Taxation Institute in its pre-Budget submission. The Irish Budget for 2007 will be revealed on December 6
    November 06 2006
  • German Reits set for 2007
    On November 2, the German government approved a draft bill to introduce real estate investment trusts on January 1 2007
    November 06 2006
  • Tax reform gets green light
    The partners in Germany's coalition government agreed corporate tax reform proposals to be introduced in 2008. Among the headlines is a reduction in the federal corporate income tax rate from 25% to 15% and the introduction of an earnings stripping limitation rule
    November 06 2006
  • Tax favours for FIFA
    The organisers and sponsors of the 2010 World Cup in South Africa will receive various exemptions from South African tax. FIFA, football's world governing body, its subsidiaries and the football associations of the qualifiers, except for the South African Football Association, will be exempt from income tax; sponsors and associated individuals will be partially exempt. The announcement was made on November 2 during the introduction of the Revenue Laws Amendment Bill to the National Assembly
    November 06 2006
  • Extra UK Reit rules published
    The rules, which came into force on November 1, impose an additional levy on companies owning 10% or more of a UK Reit.
    November 06 2006
  • Income trusts hit with tax bombshell
    Distributions from Canadian income trusts that begin trading after October 31 will be taxed, Jim Flaherty, the minister for finance, announced. The move was part of a Tax Fairness Plan presented to Parliament which includes a half-a-percentage point cut in corporate tax by 2011
    November 06 2006
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