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There are 33,160 results that match your search.33,160 results
  • Dollond & Aitchison Ltd v Commissioners of Customs & Excise
    Community Customs Code – Customs value – Customs import duties – Delivery of goods by a company established in Jersey and supplies of services effected in the United Kingdom.
    February 23 2006
  • Finanzamt Offenbach am Main-Land v Keller Holding GmbH
    Freedom of establishment – Corporation tax – Right of a parent company to deduct costs relating to its shareholdings – Non-deductible financing costs having an economic link with dividends exempt from tax – Dividends distributed by an indirect subsidiary established in a member state other than that in which the parent company has its seat.
    February 23 2006
  • Test Claimants in Class IV of the ACT Group Litigation (Pirelli, Essilor and Sony), Test Claimants in Class IV of the ACT Group Litigation (BMW) v Commissioners of Inland Revenue
    Interpretation of Articles 43 and 56 EC – National legislation on corporation tax – Retention at source (‘advance corporation tax’) from the profits distributed by a subsidiary to a parent company – Tax credit designed to take account of a retention made upstream.
    February 23 2006
  • ECJ rules against VAT avoidance arrangements
    In its judgements in the Halifax, University of Huddersfield and Bupa cases the European Court of Justice has ruled that schemes solely to avoid paying VAT are not allowed in the EU
    February 22 2006
  • Ex-Andersen colleagues become True Partners
    Twenty-five former partners of Arthur Andersen have launched True Partners Consulting, a tax and business advisory firm, in Chicago. The firm also has offices in New York and Los Angeles
    February 22 2006
  • Ballentine Barbera opens in New York
    Mark Fidelman has joined Ballentine Barbera to open its New York office, where he will be lead partner and principal. He was previously a senior manager in KPMG's New York office
    February 22 2006
  • OECD to meet business sector on attribution of profits
    The OECD's Centre for Tax Policy and Administration (CTPA) is holding a consultation with business on Part IV (Insurance) of the discussion draft on the attribution of profits to permanent establishments. The meeting will take place on Friday, March 31 at the OECD offices in Paris
    February 22 2006
  • Investment fund rules reach House of Commons
    Draft regulations dealing with the taxation of authorized investment funds were introduced in the UK parliament on February 13
    February 22 2006
  • Italy signs up to OECD tax convention
    Italy will become the 12th country to sign up to the joint Council of Europe/OECD Convention on Mutual Assistance in Tax Matters on May 1
    February 22 2006
  • Isle of Man scraps corporation tax
    The Isle of Man, the UK Crown dependency in the Irish Sea, is on course to introduce a 0% corporation tax rate as standard from April 5, in line with taxation plans it announced in 2000, according to the budget statement of Allan Bell, the island's finance minister.
    February 22 2006
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