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  • Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue
    Interpretation of Articles 43, 49 and 56 EC – National tax legislation – Ability of a company established on national territory to deduct for tax purposes interest paid on a loan granted by its parent company – Situation differing according to the state where the parent company established.
    June 28 2006
  • Frank Ng becomes IRS deputy commissioner
    Frank Ng will be the first US Internal Revenue Service deputy commissioner (international) for large and medium sized businesses (LMSB). Ng was the industry director for communications, technology and media in LMSB before taking on an acting role in his new job.
    June 26 2006
  • UK tax organization calls for independent commission
    The Chartered Institute of Taxation has said the powers of Her Majesty's Revenue & Customs (HMRC), the UK tax authority, should be reviewed by a separate body, rather than through the authority's own consultation process. HMRC suggested an internal review in a paper called 'Modernising powers, deterrents and safeguards'
    June 26 2006
  • HMRC consider 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 26 2006
  • IRS gets new investigations chief
    John Imhoff was appointed deputy chief of criminal investigation of the IRS on June 21.
    June 26 2006
  • US Ways and Means Committee discuss competitiveness
    The hearing on the impact of international tax reform on US competitiveness took place on June 22.
    June 26 2006
  • UK economists want Brown to try out revenue-boosting tax cuts
    The Taxpayers' Alliance, a UK group that campaigns for lower taxes, has asked Gordon Brown, the chancellor of the exchequer, to consider cutting taxes because it thinks the revenue loss will be offset by increased spending.
    June 26 2006
  • Peer Steinbrueck says he will cut German corporate tax
    Peer Steinbrueck, the German finance minister, said on June 22 he does plan cut corporate tax to as low as 29% after 2008. The plans, which were leaked to the German media a fortnight ago, would take Germany's corporate tax rate below the OECD average, but have been attacked by business leaders and left-wing politicians. Germany has the third highest rate in the OECD at the moment and the minister hopes a cut will encourage investment.
    June 26 2006
  • Cambodia extends textile industry tax holiday
    Cambodia said the tax holiday for the clothing industry would be extended until the end of 2007 to stop companies moving to Vietnam.
    June 26 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 26 2006
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