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  • lambooij-julaug06.jpg
    Reform will cut Dutch corporate rate
    The proposed reduction of the Netherlands' corporate income tax rate to 25.5 %, announced in the draft reforms of the Dutch Corporate Income Tax Act (CITA), will bring the country into line with the larger EU jurisdictions. The reforms, that are due to come into force on January 1 next year, also contain the contentious introduction of separate boxes for patent and group interest income, the legality of which is being debated with EU Commission.
    June 30 2006
  • china23179-julaug06.jpg
    China practices aim for growth spurt
    The big-four professional services firms are planning to increase their China and Hong Kong tax staff over the next year to match demand brought about the booming economies in both places.
    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
  • New appointments at IRS
    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. John Imhoff has been appointed deputy chief of criminal investigation
    June 30 2006
  • 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
  • IRS gets new investigations chief
    John Imhoff was appointed deputy chief of criminal investigation of the IRS on June 21.
    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
  • 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
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