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  • Tax Court decides for taxpayer in timely filing case
    The US Tax Court has ruled that the Internal Revenue Code does not prevent a foreign corporation that does not file its tax return in time from making deductions
    January 30 2006
  • Reits borrowing is concern for UK property companies
    The UK government's proposal to restrict tax relief for interest on borrowings when real estate investment trusts come into force, probably on January 1 next year, is one reason why some property companies are reluctant to convert to the new structure, according to PricewaterhouseCoopers
    January 30 2006
  • CBI Scotland rejects low corporate tax rates plan
    The director of the Confederation of British Industry in Scotland has dismissed the idea that an Ireland-style low corporate tax system could be introduced there.
    January 30 2006
  • Poland rejects EU VAT deal
    Poland was the only EU member state to turn down the compromise plan to apply reduced value-added tax rates to labour-intensive industries throughout the EU until December 31 2010.
    January 30 2006
  • Senator promises help for US business
    Max Baucus, the leading Democrat on the US Senate's Finance Committee, plans to introduce tax legislation this year to help US companies "compete fairly and on a level playing field with both domestic and foreign competitors".
    January 30 2006
  • Wood v Holden
    section 56A of the Taxes Management Act 1970 ("TMA 1970"); amended assessments to capital gains; relevant disposal was a sale of the shares; a distinction between a trust and a company; Round-the-world scheme;
    January 26 2006
  • Commission of the European Communities v Council of the European Union
    Regulation (EC) No 1798/2003 – Directive 2003/93/EC – Choice of legal basis.
    January 26 2006
  • Chilean law firm loses tax team to PricewaterhouseCoopers
    The tax team of Barros & Letelier, a law firm in Santiago, has moved to PricewaterhouseCoopers in the same city. Led by Francisco Selamé, it also comprises Astrid Schudeck, Francisca de la Maza and Sandra Benedetto
    January 24 2006
  • Real estate specialist joins Alvarez & Marsal
    Frank Walker has joined Alvarez & Marsal Tax Advisory Services as a managing director in the firm's Atlanta office. He specializes in the real estate, hospitality and construction industries
    January 24 2006
  • Caplin & Drysdale hires Robert Green from IRS
    Robert Green has left the US Internal Revenue Service to become a member of Caplin & Drysdale's international tax practice in its Washington, DC office. As director, international, at the IRS, he was responsible for the US' cross-border negotiations and controversies with its treaty partners and dealt with other issues such as cost sharing
    January 24 2006
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