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Sixth VAT Directive – Article 33(1) – Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes – Definition of ‘turnover taxes’ – Italian regional tax on productive activities.

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The US Congress has still to confirm Eric Solomon as assistant Treasury secretary for tax policy because Senator Max Baucus has refused to withdraw his objection to the nomination. The ranking Democrat on the Finance Committee said he is holding up the approval, as the Treasury has turned down his invitation to Henry Paulson, the Treasury Secretary, to attend a committee hearing in November to elaborate on the Treasury's plans to close the tax gap.

The European Commission will propose a "relatively modest solution" to the "problem" of the cross-border treatment of losses when it publishes a communication on the topic in the near future, according to Laszlo Kovacs, commissioner for taxation and customs union. In a speech at a dinner put on by CFE, the confederation of European tax advisers, during its general assembly in London, Kovacs also said the Commission would have to make some choices when it comes to putting forward its proposal on a common consolidated corporate tax base. "By its very nature, a common tax base cannot exactly match the current tax bases of the 25 Member States." he said.

The European Commission has said that it will investigate if Denmark's plans to give carbon dioxide exemptions to companies covered by the EU emissions trading scheme contravene EU law

Aleris, an aluminium products and recycling company, has promoted Robert Pence to the position of vice-president for global tax.

Dominique de Villepin, the French prime minister, will give businesses and individuals tax deductions worth more €7 billion ($8.9 billion) before next year's general election

The commissioner of taxation in Australia has told Foster's, a brewing company, that he may add to the tax assessment for Elders Financing Group, a subsidiary, to include the 1995 to 2004 tax years. Foster's tax bill for the subsidiary could now rise from A$237 million ($177 million) to A$379 million ($283 million). The parent company, which challenged the original disallowance of the tax assessment in May, said it will continue to contest the Australian Tax Office's opinion.

The US Treasury and Internal Revenue Service will publish regulations under section 367(b) of the Internal Revenue Code to address certain triangular reorganizations under section 368(a) involving foreign corporations. The announcement responds to requests for guidance "regarding certain triangular reorganizations that are designed to avoid US tax, including tax on the repatriation of a subsidiary's earnings".

Frederic Feyten has left NautaDutilh in Luxembourg to join Oostvogels Pfister Roemers as a partner