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Belgian value-added tax (VAT) law makes a distinction between "advertising or publicity" costs, (eligible for VAT recovery) and business entertainment costs.

There is a long history of taxpayers in dispute with the Australian Taxation Office (ATO) choosing to approach the courts to clarify their tax liabilities rather than take the objection and appeal route provided in income tax law.

European Court of Justice tax decisions can have an impact on EU tax residents and non-EU tax residents alike. Eckart Nuernberger and Dirk Pelzer of KPMG analyze what recent judgements mean for taxpayers doing business in Germany

It is important how you classify the debt in a debt transaction in the UK. You need to structure your arrangements properly so that the debt is exempt loan capital and no stamp duty is payable, explain Ian Johnson and Paul Miller of Ashurst

In an interview with International Tax Review, the minister in charge of the Dutch tax system, outlines government reforms to protect and increase corporate tax revenues

Shell in Brazil 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.

The Internal Revenue Service (IRS) has issued proposed regulations (REG-127740-04) regarding the application of Internal Revenue Code (IRC) section 367 to cross-border stock transfers to which IRC section 304 applies. Cross-border section 304 transactions are relatively common transactions involving the acquisition of stock of a corporation by a related corporation.

Hidehiro Utsumi, a Japanese international tax and corporate law specialist, has joined Linklaters as a partner. Utsumi, formerly at Japanese law firm Nishimura & Partners, had his first day at the international law firm's Tokyo office on June 7.

Two years ago, the Dutch Supreme Court decided that gains and losses derived from options on 5% share interests qualify under the participation exemption. Basically, shareholders that sold an option on their 5% share interest could benefit from the exemption. Conversely, results made by the buyer of an option that gave the right to acquire a 5%-or-more share interest were also tax-exempt. One of the requirements set by the Supreme Court was that the option should relate to shares on which the participation exemption was applicable.

As from June 1 2005 several significant changes to the Value-added Tax (VAT) Act became effective. This is the first such an amendment to the new, post-accession Polish VAT law. Most important changes are as follows.