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  • Common tax rules form part of Austria's EU plans
    EU's finance ministers could be given the chance to comment on the European Commission's work on a common consolidated tax base before the end of June, said Karl-Heinz Grasser, Austria's minister of finance, when he presented Ecofin's work programme for his country's EU presidency to the European Parliament's economic and monetary committee on January 23. Austria holds the EU presidency for six months until July 1.
    January 30 2006
  • Final IRS guidance on mergers
    The US IRS has published final regulations on statutory mergers and consolidations
    January 30 2006
  • Tax professionals are hot, says Deloitte chief
    "Tax issues have gone from being virtually neglected to being the epicentre of how business gets done", Chet Wood, the chairman and chief executive of Deloitte Tax in the US, has told accounting students at the University of Connecticut's School of Business
    January 30 2006
  • Think-tank queries UK corporate tax rate
    In its Green Budget 2006, the UK's Institute of Fiscal Studies has questioned whether the UK can maintain its corporate tax rate of 30% and remain attractive to international investors if the trend in corporate tax rates in other EU member states continues to be downward. The IFS' green budget is its assessment of the options available to the chancellor in his annual budget
    January 30 2006
  • 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
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