Search results for

A group representing large companies in Australia has described the country's corporate tax burden as one of the highest among Australia's key competitors.

Laura Jones has become a partner in the tax and Employee Retirement Income Security Act (ERISA) practice of Hunton & Williams in Richmond, Virginia.

The chairman of the Senate Finance committee, which is responsible for tax writing, said that tax reform would be delayed until next year. Chairman Charles Grassley also said that policy makers should try to find a way to cut the corporate tax rate, which at 40% is one of the highest in the world.

Plans for a European harmonised corporate tax base are being obstructed by member states unwilling to show commitment, said EU tax commissioner László Kovács.

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.

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.

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

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.