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  • Freedom of movement for persons; Article 18 EC; Freedom of establishment; Article 43 EC; Direct taxation; Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State; exit taxes; the Netherlands' exit tax regime;
  • Sixth VAT Directive – Definition of economic activity – Bodies governed by public law as taxable persons – Auction of licences to use frequencies for third‑generation telecommunications services [UMTS/IMT-2000].
  • Sixth VAT Directive – Definition of economic activity – Bodies governed by public law as taxable persons – Auction of licences to use frequencies for third‑generation telecommunications services [UMTS] and for GSM-DCS-1800 and TETRA.
  • Indirect taxes on the raising of capital – Directive 69/335/EEC – Disposal of shares of a limited company.
  • Sixth VAT Directive – Place of supply for tax purposes – Article 9 – Supply of services connected with immovable property – Transmission of the fishing rights over a particular part of a stretch of water.
  • Sixth VAT Directive – Exemptions within the territory of the country – Supplies of dental prostheses by dentists and dental technicians – Intra-Community supply – Deduction of input tax.
  • Action for annulment – State aid –Decision 2003/442/EC– Tax measures adopted by a regional or local authority – Reductions on the rate of income tax for natural and legal persons having their tax residence in the Azores – Classification as State aid – Selective nature – Justification by the nature and overall structure of the tax system – Obligation to state reasons – Compatibility with the common market.
  • Guy Kersch, the European tax counsel for the pharmaceuticals company, will move into private practice on September 11. Kersch will help develop Grant Thornton's transfer pricing practice.
  • Abdullah Ahmad Badawi, Malaysia's prime minister, said corporate tax will fall by two percentage points in his September 1 budget speech. The levy will be cut from 28% to 27% in 2007, then to 26% in 2008.
  • The new treaty includes capital gains protection on sales of equity; preferential withholding tax rates of either 5% or 10% on dividends, and withholding rates as low as 7% for royalties; the authority to make transfer pricing adjustments; and a residence article including all Hong Kong incorporated and managed businesses. Treaty talks began almost 18 months ago on March 9 2005. The treaty was signed on August 21.