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  • Lords rule for Revenue against Pirelli
    The UK tax authorities did win an appeal last week. The House of Lords decided that the compensation that a UK subsidiary of Pirelli, an Italian company, received from the UK for the advance corporation tax it paid on dividends paid to its parent should take into account the amount of tax credits received under the UK-Italy double tax treaty.
    February 13 2006
  • UBS wins High Court appeal
    UBS, the Swiss-owned financial services group, has won its tax credit appeal against the UK tax authorities in the High Court in London. The court overturned last year's decision by the Special Commissioners which found that UBS was not unfairly discriminated against in the tax treatment of payouts, compared with a UK resident entity under the former advanced corporation tax regime.
    February 13 2006
  • Belgium v Commission, Forum 187 ASBL v Commission
    State aid – Tax scheme applicable to coordination centres established in Belgium – Application by an association – Admissibility – Commission decision that that scheme does not constitute aid – Change by the Commission of its assessment – Procedure – Regulation (EC) No 659/1999 – Procedure applicable to monitoring of existing aid – Article 87(1) EC – Transitional measures – Protection of legitimate expectations – General principle of equal treatment.
    February 09 2006
  • Commission v United Kingdom and Northern Ireland
    Failure of a member state to fulfil obligations – Sixth VAT Directive – Articles 2(1), 5(4)(c), 12(3), and 16(1) – Transaction within the territory of the country – Sale by auction of works of art imported under the arrangements for temporary importation – Auctioneers’ commission.
    February 09 2006
  • Avis rendu en vertu de l'article 300, paragraphe 6, CE
    Competence of the Community to conclude the new Lugano Convention on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters.
    February 07 2006
  • LeBoeuf Lamb adds partner in Paris
    Jean Goncalves has become a partner of LeBoeuf, Lamb, Greene & MacRae in Paris. He advises clients on corporate tax law issues, inclulding the structuring of investment funds and private equity transactions. He was previously a founding partner of SJ Berwin's Paris office. Before that he was European tax director of GE Medical Systems (now GE Healthcare)
    February 06 2006
  • Bush pleads for permanent R&D tax credit
    In his weekly radio address on February 4, President Bush urged Congress to make the R&D tax credit permanent "to keep America the world's leader in technology and innovation"
    February 06 2006
  • Tax commissioner highlights global competition
    Michael D'Ascenzo, the commissioner of the Australian Taxation Office, believes the global competition for business and workers will mean changes for the Australian taxation system
    February 06 2006
  • EY grows tax practice
    Ernst & Young's worldwide revenues from tax services grew by 5% to almost $4.5 billion in 2005.
    February 06 2006
  • Japan signs new double tax treaty with UK
    A new comprehensive double taxation convention between the UK and Japan has been signed. The new treaty includes the complete elimination of source-country withholding taxes on all royalty income; certain interest income, including interest income earned by financial institutions; and dividend income paid to parent companies with a controlling interest in the paying company.
    February 06 2006
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