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  • Indian update: Government promotes tax changes in Budget
    The following are some of the significant tax proposals recently announced in the Union Budget. These proposals when enacted would be applicable for the tax year 2005/2006
    April 16 2005
  • Spanish update: What the tax overhaul will mean
    Corporates can expect some far-reaching changes in the tax arena in Spain. Among the initiatives recently announced, which will be embodied in legislative changes in the short term, reference may be made to the approval by the Council of Ministers on February 25 2005 of the first package of measures of the Plan for the Dynamization of the Economy
    April 16 2005
  • US tax panel chair reveals progress
    In a one-on-one interview with International Tax Review in Washington, DC, Senator Connie Mack, chair of the President’s Advisory Panel on Federal Tax Reform, revealed his thinking so far on proposals to amend the US tax system
    April 16 2005
  • Law firms expand German tax teams
    Baker & McKenzie, McDermott Will & Emery and Haarmann Hemmelrath have all expanded their tax groups in Germany by hiring tax specialists from accounting firms
    April 16 2005
  • CLT-UFA SA v Finanzamt Koeln-West
    Freedom of establishment – Tax legislation – Taxes on company profits – Final taxation of the profits of a branch of a non-resident company – National legislation which excludes the permanent establishments of non-resident companies from the possibility of reducing the rate of tax on their profits – Not permissible.
    April 13 2005
  • Canadian update: Tax rates fall in federal Budget
    The second Budget of the Martin government, and the first of his minority government, was designed to appeal to voters with broad spending in numerous areas
    April 10 2005
  • US outbound update: Budget seeks new limits on foreign tax credits and interest stripping
    The US Treasury Department recently released its detailed tax proposals for the fiscal year beginning October 1 2005
    April 10 2005
  • UK postpones tax crackdown
    The UK government last week passed a truncated Finance Bill that postpones some controversial anti-avoidance measures until after the general election campaign, which formally began on Monday with the dissolution of parliament
    April 10 2005
  • South African update: Budget reduces corporate tax rate
    The minister of finance delivered his Budget speech to Parliament on February 23 2005
    April 10 2005
  • Advocate-general’s opinion favours Marks & Spencer
    Marks & Spencer, a UK retailer, has won the first round of its case at the European Court of Justice (ECJ) against the UK’s system of group relief
    April 10 2005
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