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  • Survey exposes tax directors’ fears
    The cover story of the June issue of International Tax Review, the annual survey of tax directors in Europe, the Middle East and Africa, reveals who rules the tax roost in Europe and how tax directors are reacting
    May 30 2005
  • LECG hires BNP Paribas’ transfer pricing head
    Martin Zetter, former head of global transfer pricing at BNP Paribas, has moved to LECG, the economics and transfer pricing firm
    May 30 2005
  • ECJ allows value-added tax deduction on share issues
    The European Court of Justice (ECJ) has ruled that a company may deduct input tax on supplies received in connection with a new share issue provided that its economic activities are subject to value-added tax (VAT)
    May 30 2005
  • UK Finance Bill targets tax avoidance
    The UK government last Thursday signalled its determination to clamp down on tax avoidance when it published a new Finance Bill that contained a raft of measures aimed at multinational companies. The bill modifies some of the provisions previously announced in the Budget to target them more precisely, but UK tax professionals have said that the measures could damage the country's international competitiveness.
    May 30 2005
  • Baker & McKenzie wins tax firm of the year at International Tax Review's European awards
    The best international tax advisers in Europe gathered at Claridge's in London last Wednesday night to celebrate the best in tax work done over the past year and to receive awards for excellence in tax services
    May 30 2005
  • Double tax treaties, foreign partnerships and beneficial ownership
    The Russian tax authorities are moving towards the beneficial ownership concept regarding the application of double tax treaties (DTTs) concluded by the Russian Federation. This new approach is reflected in a number of private clarifications issued by the Russian Ministry of Finance to address specific cases of application of DTTs to foreign partnerships receiving Russian-source income.
    May 25 2005
  • Implications of the corporate tax white paper
    On April 29 2005 the Dutch Ministry of Finance has issued a white paper on the contemplated reform of the Dutch corporate tax system. Subject to the usual legislative process, the envisaged effective date is January 1 2007. In an international context the following highlights are of particular interest.
    May 25 2005
  • When international tax clashes with EU law
    On April 28 2005 in Brussels the Confédération Fiscale Européenne held a forum entitled Tax Treaty for Europe? During a discussion at this forum the need was reiterated for EU law to take into consideration these international tax principles and not to ignore all the effort that was put into establishing all those principles.
    May 25 2005
  • Taxpayer council releases new transfer pricing decisions
    The Taxpayer's Council issued, in April 2005, three more decisions in favour of pharmaceutical companies regarding the application of the Brazilian transfer pricing methods.
    May 25 2005
  • Key points from the 2005 Budget
    On Tuesday, May 10, the federal treasurer Peter Costello delivered his tenth Budget.
    May 25 2005
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