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  • Axa brings tax dispute to court
    Axa Asia Pacific is suing the Australian Taxation Office (ATO) over a A$127 million ($94 million) tax bill. The dispute originated from the ATO's treatment of the financial services company's income after the sale of Axa's health insurance business in 2002. Axa is now requesting that the court either reverses the authority's decision or reduces the company's taxable income for 2002 by A$383.1 million
    February 13 2006
  • More Aussie dollars for tax abuse
    The Australian government will spend an additional A$305 million over the next six years in a crackdown against offshore tax schemes and fraud
    February 13 2006
  • NZ minister calls for business tax reform
    Peter Dunne, the New Zealand minister for revenue, believes a thorough review of business taxation is needed to ensure New Zealand remains competitive with its major trading partners such as Australia, which is proposing significant tax cuts to both business and private income in its budget this year. He warned against seeking a short-term competitive advantage, and stressed that more substantive reform of the corporate and individual tax regime is required.
    February 13 2006
  • Luxembourg's 1929 law under EU spotlight
    The European Commission has launched an investigation in to whether Luxembourg's 1929 legislation, which exempts holding and financial companies from corporate tax, breaches EU state aid rules
    February 13 2006
  • New unit would probe tax policy changes
    An initiative to create a dynamic analyses division within the US Treasury to examine the impact of tax policy changes is included (link available) in the Blue Book – the explanations of the revenue proposals in the 2007 Budget – which was published on February 6
    February 13 2006
  • 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
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