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  • Musher fills international counsel role at IRS
    Steven Musher was finally confirmed as associate chief counsel (international) of the US IRS on April 14 Before becoming acting counsel in November 2005, Musher was deputy associate chief counsel where he oversaw the published guidance programme.
    April 30 2006
  • Law ''On Customs Tariff'' amended
    The Law "On Customs Tariff" is a basic law which regulates determination and declaration of the customs value of goods. It was first adopted in 1993. The amendments to the law come into force on July 1 2006.
    April 30 2006
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    Former OECD tax division head joins KPMG in London
    John Neighbour: new move to KPMG John Neighbour, the former head of the OECD's tax treaty, transfer pricing and financial transactions division, has been made partner in KPMG's global transfer pricing practice. He will specialize in financial services work.
    April 30 2006
  • Beware withholding tax on payments to foreign residents
    Issued on March 15, Draft Taxation Ruling TR 2006/D3, sets out the Australian Taxation Commissioner's preliminary view on what constitutes a "payment under a contract for works or related activities" for the purposes of withholding tax rules that apply for certain payments to non-residents. The draft ruling provides guidance as to when an obligation to withhold an amount arises.
    April 30 2006
  • oilpic-may06.jpg
    Oil companies under siege over tax in South America
    Tax demands for oil industry Tax disputes in both Ecuador and Venezuela have underlined how some South American nations are using tax rates to increase the revenue they collect from oil companies.
    April 30 2006
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    New board targets UK's administrative tax burden
    The UK corporate tax community believed Gordon Brown, the UK chancellor of the exchequer, wasted the opportunity of his budget speech in March to simplify and enhance the competitiveness of the UK tax system.
    April 30 2006
  • IRS releases notice regarding qualified intermediary programme
    The Internal Revenue Service (IRS) has just released Notice 2006-35 stating that branches of financial institutions will no longer be permitted after December 31 2006 to act as Qualified Intermediaries in countries that do not have IRS-approved "know your customer" (KYC) rules.
    April 30 2006
  • Government changes 2007 tax reform
    In a previous issue of the magazine, we analyzed some of the main features of the major tax reform that the Spanish Ministry of Finance published in January. As anticipated, some relevant modifications have been finally introduced before its submission to the Spanish parliament.
    April 30 2006
  • Tribunal rejects Holding 1929 case on net worth tax
    The Luxembourg Administrative Tribunal in a decision released on March 13 2006 (No 19691) clarifies when a holding 1929 company converted into a fully taxable company becomes subject to Net Worth Tax (NWT) in Luxembourg (companies benefiting from the Holding 1929 regime are exempt from this tax).
    April 30 2006
  • Korean authorities begin tax probe
    Lone Star, a US investment fund, has donated W100 billion ($106 million) to Korea from the profits of the sale of Korea Exchange Bank. The Korean authorities are investigating Lone Star as part of a tax probe into offshore funds, which began on April 24
    April 30 2006
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