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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.

Diana Hickey and Margreet Nijhof have become partners in Baker & McKenzie's tax practice in the San Francisco/Palo Alto office Hickey is an corporate international tax planning specialist. Nijhof focuses on domestic and international tax planning with an emphasis on corporate reorganizations and restructurings as well as transfer pricing.

The European Court of Justice has ruled that taxpayers that are unwittingly part of carousel fraud are entitled to reclaim value-added tax (VAT) from the transactions. Carousel fraud refers to where a trader in a series of deals doesn't declare the VAT to the tax authorities or takes over another trader's VAT number. The verdict came in the joined cases of Optigen, Fulcrum Electronics and Bond House Systems v Commissioners of Customs and Excise. Read the judgement here

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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

Bernhard von Thaden, formerly a partner with KPMG's transfer pricing practice in Los Angeles, has joined DLA Piper Rudnick Gray Cary's office in the same city as a senior economist. He will be part of the global transfer pricing practice

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

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