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  • Implementation of EU Savings Directive
    On July 1 2005 the Austrian EU Withholding Tax Act (EU-Quellensteuergesetz) came into effect. The Act implements the EU Savings Directive (2003/48/EC).
    November 01 2005
  • US tax authorities open door for taxpayers to settle abusive transactions
    The IRS has announced that taxpayers may come forward and settle a range of 21 transactions that it considers to be abusive.
    November 01 2005
  • hicks-jun03.jpg
    US Treasury reshuffles tax policy office
    Hal Hicks: Treasury's new international tax counsel Hal Hicks has been promoted to international tax counsel at the US Treasury Department. The appointment was one of three changes at the department in October. Michael Desmond becomes tax legislative counsel and Robert Dilworth joins the Treasury as senior adviser to the assistant secretary for tax policy.
    November 01 2005
  • UK government releases new guide to tax credits
    HM Revenue and Customs, in consultation with small business, has developed a new guide to R&D tax reliefs. The guide, which has been welcomed by tax consultancies and businesses, includes a flowchart that aims to help businesses to assess whether they have expenditure that might qualify for R&D tax relief. It also attempts to show businesses what to claim, how to claim and the pitfalls to avoid. It can be accessed via the HMRC's website.
    November 01 2005
  • Implications of the conduit foreign income regime for foreign investors
    The new conduit foreign income (CFI) rules (previously released by Treasury as an Exposure Draft in June 2005), are designed to remove an Australian tax liability on foreign sourced income, where that income is ultimately distributed to non-resident investors. They are aimed at improving Australia as an investment choice for foreign investors.
    November 01 2005
  • German authorities take favourable views on investment law questions
    The Federal Ministry of Finance brings more legal certainty for investors, argue Florian Schultz and Martina Kästle of Linklaters Oppenhoff & Rädler
    November 01 2005
  • How the fringe benefit tax rules work
    A new tax called fringe benefit tax (FBT) has been introduced in India with effect from April 1 2005.
    November 01 2005
  • gutman-nov05.jpg
    International tax rules will change if panel gets its way on US reform
    A reduction in the number of corporate tax rates, a territorial tax system and changes to the way interest is treated have been recommended to the Treasury by the advisory panel on US tax reform. The prospect of anything happening is in the balance
    November 01 2005
  • What the tax treaty with Israel offers
    Following the publication of the Decree 931 on September 16 2005, the tax treaty for the avoidance of double taxation and the prevention of fiscal evasion concluded between Brazil and Israel has entered into force. The provisions of the treaty will apply as of January 1 2006.
    November 01 2005
  • The notional interest deduction becomes clearer
    The Royal Decree of September 17 2005 (Belgian Official Gazette of October 3 2005) has provided some clarifications about the Law of June 22 2005 introducing a risk capital deduction (or notional interest deduction).
    November 01 2005
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