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  • chapter-5-1-taxman06.gif
    How to design efficient tax processes
    By Tony Fulton, PricewaterhouseCoopers, Australia
    June 30 2006
  • HMRC considers avoidance rule
    HM Revenue & Customs, the UK's tax authority, has said it will launch a study into the introduction of a general anti-avoidance rule.
    June 30 2006
  • Israeli VAT cut announced
    Avraham Hirschson, Israel's finance minister, said VAT will fall by 6% from 16.5% to 15.5% on July 1. Hirschson said the cut will raise revenues by increasing spending.
    June 30 2006
  • Cook takes top job at KPMG in UK
    Colin Cook is moving from a two-year stint as chief executive of KPMG's tax and people services practice in the UK to run the whole firm in Britain. He takes over as UK chief executive from John Griffith-Jones, who will become the firm's UK senior partner on October 1.
    June 30 2006
  • Both sides get something from thin-capitalization GLO opinion
    The UK's rules on thin-capitalization comply with EU law, according to an advocate-general of the European Court of Justice because they are applied on an arm's-length basis, but Leendert Geelhoed believes a taxpayer should be allowed to deduct the cost of funding a subsidiary if it can show that there was a commercial reason for the funding method it chose.
    June 30 2006
  • E-commerce receives same EU indirect tax treatment
    The EU's council of economics and finance ministers agreed to renew the value-added tax arrangements for e-commerce services, including taxing broadcasting services and certain electronically-supplied services from third countries, for the July 1 2006 – December 31 2006 period, at its meeting on June 7.
    June 30 2006
  • US Commissioner highlights tax concerns to Senate
    Mark Everson, the Internal Revenue Service commissioner - noted four issues in his June 13 speech to Senate Finance Committee on compliance concerns relative to large and mid-size businesses. Everson said globalization, the increasing complexity of law and business transactions, and the growing book tax gap - between after-tax profits and declared taxable income – had all created a more challenging climate for the IRS.
    June 30 2006
  • New additions to Duff & Phelps' west-coast practices
    Clarke Norton will become a managing director at Duff & Phelps' San Francisco transfer pricing practice. Norton joined from FTI Consulting, where she headed the US transfer pricing department. In Los Angeles, Ray Brown, Paul Burns and Stephanie Graham joined the transfer pricing group. The moves were announced on June 8.
    June 30 2006
  • VAT hike passed in Germany
    The Bundesrat upper house of the German parliament voted in favour of the three percentage point increase, the largest tax increase in the state since World War II, on June 16. The Bundestag, the lower house, approved the increase on May 19. The increase from 16% to 19% will be implemented on January 1 2007.
    June 30 2006
  • Taxand grows again
    Taxand, a global independent alliance of tax advisers, has expanded to include eight new firms. The countries represented are Canada, China, Cyprus, Norway, Romania, Portugal, Colombia and Peru.
    June 30 2006
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