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  • How the Savings Directive works in Italy
    Italy has implemented Council Directive 2003/48/EC of June 3 2003 on taxation of savings income in the form of interest payments (the Directive) with Legislative Decree of April 18 2005, not yet published in the Italian Official Gazette as of May 16 2005 (the Decree).
    May 25 2005
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    Deloitte
    May 25 2005
  • Goodwill and corporation tax
    When considering business acquisitions, it will always be an important factor to determine the tax basis of the goodwill involved. Under Spanish tax law, this issue is treated differently where the business acquisition takes the form of an asset or a share deal.
    May 25 2005
  • Fried Frank lures Jones Day tax head for European launch
    The US law firm Fried Frank Harris Shriver & Jacobson has started a European tax practice in London by hiring three senior tax lawyers from Jones Day.
    May 25 2005
  • Netherlands overhauls corporate tax
    Gordon Brown: Will continue corporate tax consultation The government of the Netherlands has proposed sweeping tax changes that would lower the country's corporate tax rate and align its international tax rules more closely with EU law.
    May 25 2005
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    Tax executives face new boss in Europe
    Sed Crest discovers who rules the tax roost in Europe and how tax directors are reacting
    May 25 2005
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    Opinion prompts more questions
    The Advocate General's opinion in Marks & Spencer may have provided taxpayers with ammunition to attack member states' tax consolidation rules. However, the overall position is far from clear, argues Mark Persoff of Clifford Chance
    May 25 2005
  • Argentina gives tax breaks to energy companies
    Néstor Kirchner, the Argentine president, introduced draft legislation on May 18 to accelerate value-added tax (VAT) refunds to the energy sector to encourage the exploration of the nation's hydrocarbons reserves. The bill will speed reimbursement of VAT and income taxes, exempt import duties on capital assets and offer a lower income tax rate.
    May 25 2005
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    Simmons & Simmons
    Our international tax team comprises over 50 practitioners throughout Europe. We advise on M&A tax planning, international group structuring, capital markets and banking taxes, employment taxes, real estate taxes, VAT and other indirect taxes, tax investigations and disputes, all as a matter of course. In addition, we have recognised experts in the areas of trusts and private capital tax planning, share incentives and employee benefits and onshore and offshore collective investment schemes.
    May 25 2005
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    P+P Pöllath + Partners
    May 25 2005
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