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  • VAT – Sixth Directive – Article 9(1) and (2) – Slot gaming machines – Entertainment or similar activities – Supplier of services established outside the territory of the Community – Determination of the place where services are supplied.
  • VAT – Article 26 of the Sixth VAT Directive – Scheme applicable to travel agents and tour operators – In-house services and services purchased from third parties – Method of calculation of the taxable amount – Apportionment of package price between bought-in services and in-house services – Application of the market value method.
  • Sixth VAT Directive – Standard software – Customisation to meet the purchaser’s requirements – Supply of goods or supply of services.
  • Eric Solomon, US Treasury deputy assistant secretary (regulatory affairs) and acting deputy assistant secretary for tax policy, told tax practitioners on April 29 that eagerly-anticipated repatriation guidance would be released "very soon". Solomon told the Federal Tax Institute in Chicago that IRC section 965 guidance was his highest priority, but declined to name a precise date for its release.
  • 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
  • International Tax Review's European Tax Awards will take place on Wednesday, May 25 at Claridge's Hotel in London's Mayfair
  • 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
  • Gide Loyrette Nouel, a French international law firm, has launched a US tax practice with the hire of Robert MacDonald in its New York office
  • Mark Leeds, senior tax counsel at Deutsche Bank in New York, has left the investment bank to join Greenberg Traurig, an international law firm, as a shareholding partner
  • As part of the government's efforts to increase the number of countries with whom Oman has comprehensive double taxation avoidance treaties, Oman recently signed a treaty with Iran.