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  • Authorities toughen stance against off-shore companies
    It is now a lot more difficult for foreign offshore companies that want to open an Argentine branch or buy shares in the country. Through Resolution 2/2005, the Argentine corporate regulatory authority (Inspección General de Justicia or IGJ) has toughened their position against foreign offshore companies planning to register an Argentine branch or become a shareholder in local companies.
    May 04 2005
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    Clamping down on international arbitrage
    Some of the UK Finance Bill's anti-avoidance provisions against international arbitrage and excessive double tax relief transactions are widely targeted and poorly drafted, argue David Haworth and Helen Buchanan of Freshfields Bruckhaus Deringer
    May 04 2005
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    Government makes progress with Reit proposals
    The UK-Reit discussion is firmly back on the government's agenda. Cathryn Vanderspar of Berwin Leighton Paisner examines where the UK is in the process, the main tax hurdles still to be surmounted and some of the opportunities that may arise
    May 04 2005
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    Inside thinking from the US tax reform panel
    In an interview with Sed Crest in Washington, DC, Senator Connie Mack, chairman of the President's Advisory Panel on Federal Tax Reform, revealed his thoughts on how to reform the US tax system
    May 04 2005
  • M&S opinion baffles European tax specialists
    European tax specialists have said that the opinion of the advocate-general in the Marks & Spencer (M&S) case at the European Court of Justice (ECJ) leaves many questions about the future of international taxation within the EU unanswered.
    May 04 2005
  • UN revamps international tax group
    The UN has set up a new body that will increase the organization's role in international tax issues. Its Economic and Social Council has passed a resolution to set up the Committee of Experts on International Cooperation in Tax Matters, which takes over the role of the UN's Ad Hoc Group of Experts on International Cooperation in Tax Matters.
    May 04 2005
  • UK launches unified tax authority
    The UK government launched HM Revenue & Customs (HMRC), the new tax body formed after the merger of the old Inland Revenue and Customs & Excise on April 18 2005.
    May 04 2005
  • Taxpayer wins court approval for foreign tax credit
    The US Court of Federal Claims has upheld the taxpayer's claim for a foreign tax credit in the Guardian case. However, the government still has time to appeal the judgment, points-out Ernst & Young
    May 04 2005
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    Budget brings in corporate tax rate cut
    The 2005 South African Budget was not as dramatic in tax terms as some recent ones. However. it still contained a number of significant company tax proposals, explains Anne Bennett of Deloitte
    May 04 2005
  • Netherlands proposes corporate tax changes
    The government of the Netherlands has proposed sweeping corporate tax changes that would lower the country's tax rate and align its international tax rules more closely with EU law. The proposals, released on April 29, would reduce the corporate tax rate from 31.5% to 26.9% and extend loss-relief rules to countries outside the Netherlands but within the EU.
    May 04 2005
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