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  • dolan-jun05.jpg
    Foreword
    By Peter Dolan, Global Partner-in-Charge, International Executive Services, KPMG
    May 25 2005
  • Kingscrest Associates Ltd, Montecello Ltd v Commissioners of Customs & Excise
    Sixth VAT Directive – Article 13A(1)(g) and (h) – Exempt transactions – Supplies closely linked to welfare and social security work – Supplies closely linked to the protection of children and young persons – Supplies made by bodies other than those governed by public law and recognised as charitable by the member state concerned – Private, profit-making entity – Meaning of ‘charitable’.
    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
  • 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
  • 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
  • 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
  • Nera hires PwC economist
    NERA Economic Consulting, an international firm offering transfer pricing services, has hired Stuart Harshbarger in its Chicago office. Harshbarger, formerly at PricewaterhouseCoopers, specializes in advice on transfer pricing, intangible assets and management fee studies for multinational companies.
    May 15 2005
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