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  • Budget 2005 - Avoidance through arbitrage
    At the time of the Budget, the HM Revenue and Customs announced a proposal to counter tax avoidance using arbitrage schemes that involve hybrid entities or hybrid instruments. The intention behind the proposed legislation is that it should apply where an arbitrage scheme using a hybrid entity or instrument results in:
    May 04 2005
  • mcdermottwe-may05.jpg
    Law firms expand German tax teams
    Oliver Kächele, Markus Roth and Joachim Giehl Baker & McKenzie, McDermott Will & Emery and Haarmann Hemmelrath have all expanded their tax practices in Germany by hiring tax specialists from accounting firms.
    May 04 2005
  • How the new thin-capitalization rules work
    The two ECJ judgments Lankhorst-Hohorst and Bosal Holding are causing thin-capitalization changes in Polish corporate tax. In 1999 thin-capitalization rules were introduced into the Polish tax system. These rules used to cover loans and credit provided by shareholders - Polish tax residents as well as non-residents.
    May 04 2005
  • A new tax credit for training expenses
    Anew tax system for training expenses was introduced on April 1. The new system allows a corporation to credit the amount of training expenditure against its corporate tax. The limitation of the credit is 10% of the corporate tax.
    May 04 2005
  • When tax on dividends conflicts with EU law
    Elements of Germany's taxation of dividends under the old corporation tax law may fail to pass EU requirements.
    May 04 2005
  • New income tax rules for mining
    The government sent Congress a bill proposing a new special income tax on mining on December 14 2004. Its approval has been granted by the Chamber of Deputies and the bill is now in the Senate.
    May 04 2005
  • New estate planning rules
    Belgium is already known as an attractive region for estate planning but new rules make it even more attractive. Movable property given "from hand to hand" was already exempted from gift tax. However, if the donor dies within three years from the date of such gift, the gift is deemed to be a legacy and will be subject to inheritance tax (at the progressive rates).
    May 04 2005
  • Harmonizing taxation of investment funds
    The taxation of Austrian and foreign investment funds is now more similar due to a decision of the Austrian Constitutional Court and the Tax Amendment Act 2004 (Abgabenänderungsgesetz 2004).
    May 04 2005
  • 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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    Spain appeals to international investors
    A favourable tax regime exists now for international investors in Spanish finance companies. For example, no withholding tax applies on the yields derived from the investment, explain José Ignacio Jiménez-Blanco and José Ma Cusí of Clifford Chance
    May 04 2005
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