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Direct taxation – Free movement of capital – Dividend tax – Share repurchase – Deductibility of the cost of acquisition of shares – Separate treatment of residents and non-residents – Agreement for the avoidance of double taxation.

Directive 69/335/CEE – Indirect taxes on the raising of capital – Capital duty – Exemption.

Roderik Bouwman has joined DLA SchutGrosheide, the Dutch branch of DLA Piper Rudnick Gray Cary, as a tax partner in its Amsterdam office. He was previously a partner of Nauta Dutilh

Stephen Borman and Carolyn Campbell have become managing directors of Alvarez & Marsal Tax Advisory Services. Borman, who is based in Charlotte, North Carolina, advises clients on federal taxation matters, including tax accounting issues, business restructurings, IRS examinations, tax litigation assistance, and tax compliance. Campbell, who works in Houston, Texas, advises clients on sales and use tax matters including reverse audits, audit management and controversy, event-based tax planning, tax process improvement, and Sarbanes-Oxley compliance.

Stéphane Salou, the leader of Orrick's French tax practice, has been appointed as managing partner of the firm's Paris office

Vispi Patel has joined RSM in India as head of its transfer pricing practice. He was formerly a member of Deloitte's global transfer pricing practice in Mumbai

The European Commission has adopted a communication which would allow allow SMEs to compute their company tax profits according to the tax rules of the home state of the parent company or head office. The Commission says it presents a possible solution to the compliance costs and other company tax difficulties that SMEs face when doing business across borders.

Palaniappan Chidambaram, India's Finance Minister, does not intend to raise corporate tax rates in his forthcoming Budget.

The scope for errors in VAT accounting and compliance is high and the penalties for getting it wrong are severe according to a new worldwide report on indirect taxes entitled "The Growing Burden?" by accounting firm Ernst & Young. According to the report, consumption taxes not only add to the tax burden of individual tax payers, they also have a significant and growing impact on the tax burden borne by corporations

John Snow, the US Treasury Secretary, has said that the reduced taxes on dividends and capital gains that the Jobs and Growth Act introduced in 2003 have been critical to the revival of business investment in the US since then.