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  • Tribunal clarifies Indian PE rules
    Multinational companies with operations in India have received some welcome clarification on the country's international tax rules after a Delhi tribunal delivered a decision in a tax case involving three mobile phone operators
    July 10 2005
  • SEVIC Systems Aktiengesellschaft v Amtsgericht Neuwied
    Freedom of establishment – Cross-border merger – Refusal to register – Compatibility.
    July 06 2005
  • KPMG loses tax head in the UAE
    Mahyra Roy, former head of tax at KPMG in the UAE, has left the big-four firm. Roy, who moved out to the country from the London office, left the firm last week. KPMG has not announced a replacement.
    July 03 2005
  • EU Savings Tax Directive takes effect
    The EU's long-awaited Savings Tax Directive and the separate savings tax agreements with five other European countries, designed to combat tax fraud and increase cooperation on tax matters between EU countries, came into effect last Friday, July 1
    July 03 2005
  • Israel plans to overhaul and cut corporate tax
    The government of Israel has introduced a bill that slashes corporate taxes and introduces a participation exemption regime
    July 03 2005
  • Royal Dutch Shell restructure hits tax snag
    UK shareholders face a £77 million ($135 million) tax bill following the restructuring of Shell Transport and Trading and Royal Dutch Petroleum to create a single company, Royal Dutch Shell
    July 03 2005
  • EY launches asset management tax practice
    Ernst & Young has announced a new financial services asset management tax practice in the US
    July 03 2005
  • US Senate Finance Committee tax counsel joins Alston & Bird
    Ed McClellan, Republican tax counsel to the US Senate Finance Committee, will join Alston & Bird as a partner in the firm's Washington, DC office on September 6
    July 03 2005
  • German implications of Manninen and Fokus Bank
    Under the imputational corporate tax credit system in force in Germany until 2001/02, the double taxation of corporate earnings was avoided by granting dividend recipients - corporations and individuals - a credit for the corporate income tax paid by the distributing corporation. The credit was, however, in general only available with respect to dividends paid and received by a German resident.
    June 30 2005
  • US releases income and loss schedule M
    The US Treasury and the Inland Revenue Service (IRS) on June 23 made available the draft version of the 2005 schedule M-3, which deals with income and loss reconciliation for companies with assets over $10 million. They also released instructions for form 1120, the US corporate income tax return.
    June 30 2005
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