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Foreword

By Peter Dolan, Global Partner-in-Charge, International Executive Services, KPMG

May 25 2005
Aro Tubi Trafilerie SpA v Ministero dell’Economia e delle Finanze

Indirect taxes – Raising of capital – Merger of companies – Acquisition of a parent company by the subsidiary company (‘reverse merger’).

May 25 2005
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
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
Treasury and IRS revise rules for US tax advisers

The US Internal Revenue Service (IRS) and the Treasury Department on May 18 issued revisions to the standards for written tax advice that were released at the end of last year

May 22 2005
Latham & Watkins boosts Washington tax team

David Della Rocca, a tax and employee benefits partner, has joined the Washington, DC office of Latham & Watkins. Della Rocca, formerly of Wilson Sonsini Goodrich & Rosati, specializes tax and employee benefits in the context of M&A transactions.

May 22 2005
Ballentine Barbera hires KPMG European transfer pricing head

Ballentine Barbera Group (BBG), the US-based transfer pricing boutique, is expanding into Europe with the hire of Ted Keen, KPMG's partner in charge of transfer pricing economics for Europe, the Middle East and Africa

May 22 2005
UK government gives business tax assurance

Gordon Brown, the UK Chancellor of the Exchequer, has assured business leaders that his government shares their objective of making the UK's tax regime internationally competitive

May 22 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 22 2005
Herbalife hires new tax vice president

Kenneth Simon, former vice president of taxes at Avon Products, has moved to a similar position at Herbalife, a global network marketing company that sells nutritional supplement and personal care products

May 15 2005

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