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  • Joint liability on co-contractors for Value-added tax fraud
    In its battle against value-added tax (VAT) fraud, the Belgian government has adopted a Program Bill that includes a measure according to which the co-contractor can be held jointly liable for the VAT due, on the condition that they knew or should have known that the VAT would not be paid to the Belgian treasury by the actual debtor of the VAT.
    August 31 2006
  • What is in the new treaty with France
    Australia and France have signed a new tax treaty to replace the existing treaty which was signed in 1976 and amended by protocol in 1989, and the Australia-France Airline Profits Agreement, which was signed in 1979.
    August 31 2006
  • watt-sep06.jpg
    Commissioner helps tax investigators to go deeper
    The UK tax authorities have succeeded recently in obtaining bank information about taxpayers it suspects of tax evasion through their offshore arrangements. Andrew Watt of Chiltern analyzes what the developments mean for the future of tax investigations
    August 31 2006
  • australia-1-sep06.gif
    Capital gains has narrower scope but longer arm
    The taxation of investments into Australia stands to be materially refocused by proposed legislation, explain Ken Spence and Richard Shaddick of Shaddick & Spence.
    August 31 2006
  • netherlands-1-sep06.gif
    How the 2007 corporate tax reforms will work
    Frederik Habers, of NautaDutilh in Amsterdam, explains why the new rules confirm the country's investment appeal
    August 31 2006
  • What treaty changes mean for companies investing in the US
    Oscar Teunissen, Oren Penn, Steve Nauheim and Dmitri Semenov of PricewaterhouseCoopers in the US give an update and reveal the latest policy positions and treaty trends
    August 31 2006
  • KPMG Yum! memos to stay private
    A US court of appeal said the Internal Revenue Service could not see two memos KPMG prepared for the food company Yum because they were created in anticipation of litigation.
    August 31 2006
  • New Australian information laws to combat tax evasion
    Peter Costello, the Australian treasurer, said the new measures will allow organizations involved in Project Wickenby – a government taskforce combating tax evasion – to share information better, helping to catch tax evaders.
    August 31 2006
  • Letter from the editor
    Making friends and influencing people, particularly when those people make policy, is part of the job spec for any tax director. The chance to contribute to shaping a country's tax system is not one that can be ignored.
    August 31 2006
  • shaddickspence-sep06.jpg
    Shaddick & Spence
    August 31 2006
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