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  • 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 11 2006
  • New firm to serve UK's middle market
    RSM McGladrey, which supplies tax, accounting and business consulting services in the US, and RSM Hemmelrath, which offers tax, legal and financial advice in seven European countries and China, are to set up an international tax consulting firm in the UK. The new company will be called RSM McGladrey UK
    June 11 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 11 2006
  • Merger creates dominant offshore player
    Appleby Spurling Hunter and Bailhache Labesse, two leading offshore firms, are to merge on September 1 to create what the two claim is "the only offshore provider of legal, fiduciary and administrative services with a major foothold in four of the world's leading offshore business centres – Bermuda, the British Virgin Islands, the Cayman Islands and Jersey"
    June 11 2006
  • Symantec settles with IRS
    Symantec, a computer security software company, has announced that it has settled a tax dispute with the US Internal Revenue Service relating to the company's 2003 and 2004 financial years for $36 million. According to the company, the IRS' original claim was for about $100 million. The company and the tax authorities are still discussing a dispute relating to the 2000 and 2001 financial years of Veritas Software, which Symantec bought in 2005
    June 11 2006
  • Europe fails to agree on interest directive
    EU member states have implemented the EC Interest and Royalties Directive on time, but have differed in their interpretation of key provisions, according to an independent survey
    June 11 2006
  • UK introduces legislation to close structured finance loop-holes
    The draft legislation, effective from June 6, will affect assets that may be transferred back to the creator of the asset once payments have been made, but that are written as secured loans. The government has said that the legislation will be introduced at the report stage of the finance bill, which is to be released on July 3 or July 4
    June 11 2006
  • Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze
    Sixth VAT Directive – The means whereby a taxable person may recover VAT paid by him to a supplier who has invoiced it in error and accounted for it to the tax authorities.
    June 07 2006
  • LuP GmbH v Finanzamt Bochum-Mitte
    Sixth VAT Directive – Exemptions – Article 13A(1)(b) and (c) and (2)(a) – Medical care provided by bodies other than those governed by public law – Medical care provided in the exercise of a medical profession – Medical tests carried out by a laboratory governed by private law outside a centre for treatment on prescription from general practitioners – Conditions for the exemption – member states’ discretion – Limits.
    June 07 2006
  • Finanzamt Eisleben v Feuerbestattungsverein Halle eV
    Sixth VAT Directive – Possibility of relying on the second subparagraph of Article 4(5) – Activities engaged in by a private taxable person in competition with a public authority – Body governed by public law – Treatment as a non-taxable person in respect of activities engaged in as a public authority.
    June 07 2006
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