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Interpretation of Articles 43 and 56 EC and Articles 4(1) and 6 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states – Tax exemption granted in a member state to a company established in its territory which received dividends paid by companies also established in its territory – Exemption not granted for dividends paid to that company by companies established in the territory of another member state.

Free movement of capital – ‘Golden shares’ held by the Netherlands State in KPN NV and TPG NV.

Freedom to provide services – Operators who are not registered in Belgium – Withholding obligation – Guarantee of payment of tax debts – Joint and several liability – Compatibility.

Preliminary references – Sixth VAT Directive – Article 8(1)(a) and (b), the first subparagraph of Article 28a(1)(a), Article 28b(A)(1) and the first subparagraph of Article 28c(A)(a) – Intra-Community dispatch or transport of goods – Supplies – Intra-Community acquisition of goods – Chain transactions – Place of transaction.

The authorities are asking for company's opinions on the review of powers, deterrents and safeguards. Companies have until June 23 2006 to respond. The review includes responses given in March 2005, when the first stage of the public consultation began.

The three advisers - Stephanie Pantelidaki, Martin Zetter and Andrew Boyle - joined the London office of Baker & McKenzie from LECG on March 30. Pantelidaki will be an assistant director, Zetter a senior consultant and Boyle an economist.

David Noren, Legislation counsel on the US Joint Committee on Taxation, joined McDermott Will & Emery's Washington DC tax practice on March 29. Noren joined the committee in 2001 and during his tenure advised the House Ways and Means and Senate Finance Committees.

John Neighbour, who was head of the OECD's tax treaty, transfer pricing and financial transactions division, has become a partner at KPMG's global transfer pricing department. Before his move to KMPG which was announced on April 3, Neighbour was at HMRC.

The Business Council of Australia said that while the government review of tax competitiveness was helpful, there should be a long-term strategy so that the tax regime remains internationally competitive.

The federal finance minister Jim Flaherty said that the cut won't be passed in his first budget. The Conservative government had said they would get rid of the tax on asset sales if the gains are re-invested within six months. Flaherty made the announcement at a speech to a Chamber of Commerce in British Columbia, Canada made on March 27.