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  • peters-jun06.jpg
    VAT proposals for EU put the clock back
    By Jos Peters, Rima Marlyn
    May 31 2006
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    PricewaterhouseCoopers
    May 31 2006
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    Ernst & Young
    May 31 2006
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    Garrigues
    May 31 2006
  • Tax treaty network spreads further
    To date Spain has signed 64 tax treaties. Over the past twelve months, the Spanish tax authorities have been working hard to increase this figure. Three of those 64 tax treaties became effective within this period: Algeria, Macedonia and Vietnam. In this same period, Spain almost concluded negotiations with 12 additional countries. However, the relevant tax treaties have not yet come into force (they are initialled, signed or awaiting parliamentary approval).
    May 31 2006
  • Electronic tax return scheme launched
    The Polish minister of finance has set up the e-taxes project. An amendment to the Polish Tax Ordinance Act, which comes into force as from August 16 2006, introduces an obligation (for some groups of taxpayers) and possibility (for the remaining taxpayers) to communicate with tax authorities electronically. After this date delivering of the tax returns in the electronic version will be compulsory for public bodes, courts, bailiffs and notaries as well as some specific taxpayers such as:
    May 31 2006
  • New rules for tax-exempt mergers and spin-offs
    The Mexican Senate has recently approved several amendments to the Mexican Federal Tax Code (MFTC), which are pending to be published in the Official Gazette.
    May 31 2006
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    Switzerland: Investors can profit from Swiss tax regimes
    Switzerland has many advantages as a location for your holding company, not least its relatively low taxation of company income at the federal and cantonal levels, explain Markus Wyss and Catherine Morf of KPMG
    May 31 2006
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    Colombia: What Colombia can offer foreign investors
    Colombia's investment framework is attracting foreign attention. Jaime Vargas-Cifuentes of Deloitte outlines the issues and opportunities it presents
    May 31 2006
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    Courts transmit mixed signals on anti-avoidance
    The inconsistency and uncertainty of some court decisions on the interpretation of Canada's general anti-avoidance rule has not stopped the Canadian Revenue Agency from using litigation against tax avoidance, explains Trent Henry of Ernst & Young
    May 31 2006
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