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There are 33,126 results that match your search.33,126 results
  • Kretztechnik AG v Finanzamt Linz
    Sixth VAT Directive – Supplies for consideration – Share issue – Admission of a company to a stock exchange – Deductibility of VAT.
    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
  • What the new tax relief package would mean
    To stimulate the lethargic economy, the German government approved draft income tax relief legislation on May 4 2005. Unless otherwise stated, all measures would take effect in 2006 (fiscal year 2005/06 for non-calendar-year taxpayers).
    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
  • New bill tries to reinforce anti-evasion rules
    Congress is about to pass a new bill that includes a series of reforms to the Tax Procedure Law, which allegedly aim at enhancing the fight against tax evasion in Argentina. The bill follows on the back of the initiatives launched in late 2003.
    May 25 2005
  • Nordic countries attempt to lose tax image
    The countries in the Nordic region are changing their tax systems to make them more attractive as holding locations, explains John Larsson of Vinge
    May 25 2005
  • HMRC claims avoidance rules are working
    HM Revenue & Customs (HMRC), the UK tax authority, said that the country's tax avoidance measures, first announced in the Budget of March 2004, are working.
    May 25 2005
  • US tax authorities issue more repatriation guidance
    The US Internal Revenue Service and the Department of the Treasury have released a second round of guidance on repatriation of foreign earnings under Internal Revenue Code section 965, part of the American Jobs Creation Act of 2004. The guidance provides direction on the effect of mergers, acquisitions and reorganizations in calculating the amount of dividends eligible for an 85% dividends received deduction on cash distributions from controlled foreign corporations.
    May 25 2005
  • lecg-jun05.jpg
    LECG
    May 25 2005
  • British American Tobacco International Ltd, Newman Shipping & Agency Company NV v Ministerie van Financiën
    Sixth VAT Directive – Articles 2(1), 5(1) and 27(1) and (5) – Scope – Chargeable event – Supply of goods for consideration – Theft from a tax warehouse of goods subject to excise duty – Derogating national measure.
    May 24 2005
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