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  • 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
  • Stichting ‘Goed Wonen’ v Staatssecretaris van Financiën
    Turnover tax – Common system of value added tax – Article 17 of Sixth Directive 77/388/EEC – Deduction of input tax – Amendment of national legislation – Retroactive effect – Principles of the protection of legitimate expectations and legal certainty.
    April 25 2005
  • Baker hires west coast EY tax partner
    Baker & McKenzie announced last week on April 21 2005, that tax partner Beth Williams has joined its Palo Alto office from Ernst & Young
    April 25 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
    April 25 2005
  • UK election campaigns quiet on business taxes
    Political campaigning in the run-up to the UK general election, to be held next week on May 5 2005, is fierce. But ITR Week finds that there is little to distinguish between the three main political parties on corporate and international tax
    April 25 2005
  • Russia moves to change company tax rules
    Corporate income tax regulations are close to change in Russia after a powerful parliamentary body approved new amendments to the tax code
    April 25 2005
  • China unifies its export rebate rules
    China's State Administration of Taxation has released a number of notices bringing together the tax rebate (exemption) rules
    April 25 2005
  • South Korea investigates tax evasion by foreign funds
    South Korea's National Tax Service (NTS) has launched tax evasion investigations into at least two foreign private equity funds, prompting concerns about a widespread clampdown on foreign investors
    April 25 2005
  • German update: Draft guidance proposed on tax consolidation rules
    Germany's corporate and trade tax consolidation rules were significantly modified in 2003. In February 2005, the tax authorities released proposed administrative guidance on the new rules
    April 16 2005
  • 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
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