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  • Impatriates regime finally implemented
    Regulations enacting the special regime for individuals who become Spanish tax residents came into force in June 2005. The regime had been put in place from January 1 2004, but was pending implementation through the corresponding regulations. Full development of the regime is of great importance for multinational groups that transfer employees to Spain under tax equalization arrangements since it could have a substantial impact on their profit & loss accounts.
    August 31 2005
  • Significant changes to profits tax legislation
    Recent significant changes to the Russian Tax Code regarding profit tax of organizations were introduced by the federal law signed by President Putin on June 6 2005.
    August 31 2005
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    Asia tax executives want to get intimate
    Sed Crest finds out what is troubling tax executives in Asia and why they want a closer relationship with their tax advisers
    August 31 2005
  • Supreme Court inflation verdict hits taxpayers
    Arecent Supreme Court decision represents a serious reverse for Argentine taxpayers that have been claiming during the last three years for the re-enactment of the inflation adjustment for income tax purposes.
    August 31 2005
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    European judges cause shock with D verdict
    The European Court of Justice went against the opinion of the advocate-general on the most-favoured-nation principle in the D case. The judges should use pending cases to elaborate on their decision, argues Frederik Habers of Nauta Dutilh
    August 31 2005
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    US states approve streamlined sales tax scheme
    The streamlined sales tax project (SSTP) in the US will come into effect on October 1, after a meeting between state governments on July 1 in Chicago confirmed the project's thresholds will be met.
    August 31 2005
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    The appeal of hybrid financing in Belgium and the Netherlands
    Alain Huyghe, Philippe Lion and Herman Huidink of Baker & McKenzie discuss a taxpayer's options in light of anti-abuse provisions in Belgium and the Netherlands
    August 31 2005
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    Prepare now for notional interest deduction
    Paul Op de Beeck and Eric Warson of KPMG explain some features of Belgium's new tax deduction for shareholder funds or risk capital
    August 31 2005
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    Luxembourg moves to hold place in international tax planning
    Keith O'Donnell and Paul Chambers of Atoz Tax Advisers discuss how the legislature and the courts in Luxembourg and elsewhere have influenced international tax recently
    August 31 2005
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    Baker & McKenzie
    August 31 2005
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