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  • Commission v Netherlands
    Failure of a member state to fulfil obligations – Articles 56(1) EC and 43 EC – Special shares (‘golden shares’) of the Netherlands State in the companies KPN and TPG – Distinction between ‘controlling holding’, ‘direct investment’ and ‘portfolio investment’ in the context of fundamental freedoms – ‘State measure’ for the purposes of fundamental freedoms – Guarantee of universal postal service.
    September 27 2006
  • Commission v Austria
    Failure of a member state to fulfil obligations – Sixth VAT Directive – International transport undertakings established in another member state – Annual turnover in Austria of EUR 22 000 or less – Simplified procedures for charging and collecting the VAT.
    September 27 2006
  • IRS makes new appointment for technical post
    Clarissa Potter will replace Heather Maloy, who is returning to private practice, as deputy chief counsel (technical) at the IRS. Since December 2005, Potter has been senior counsel to the chief counsel (legislation).
    September 25 2006
  • Japanese prime minister could cut corporate rates
    Shinzo Abe, Japan's new prime minister, will make ¥600 billion ($5.2 billion) worth of cuts a source close to Abe told Japanese newspaper The Yomiuri Shimbun. The country's corporate tax rate is the second highest in the OECD.
    September 25 2006
  • Substantial yield from transfer pricing auditing
    Officials have made adjustments of Rs35 billion ($761 million) since transfer pricing auditing began in India two years ago, according to KM Chandrasekhar, the government's Revenue Secretary, when he opened a national conference on transfer pricing in Mumbai on September 22.
    September 25 2006
  • UK opposition party commission proposes business tax cut
    The Tax Reform Commission, set up by the UK's right-wing Conservative Party last year, has said the corporate tax rate should fall by five percentage points to 25%.
    September 25 2006
  • Tax partner joins Reynolds Porter Chamberlain
    Mark Whitehouse, formerly head of civil tax litigation at McGrigors, is now a partner in Reynolds Porter Chamberlain's tax litigation practice.
    September 25 2006
  • Californian tax law scrapped after lobbying
    California was to introduce a law which UK business groups had said increased borrowing costs for the US subsidiaries of UK companies.
    September 25 2006
  • Over half a million US corporate tax returns filed electronically
    More than 12,500 large businesses – defined as companies with $50 million plus worth of assets - e-filed this year by the September 15 deadline.
    September 25 2006
  • Former Andersen partners start Argentine tax firm
    Guillermo Perez, who was a senior partner at Arthur Andersen and Ernst & Young, has set up GNP Consultores with ex-colleagues from Andersen.
    September 25 2006
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