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  • Osler, Hoskin & Harcourt LLP
    Toronto
    March 31 2005
  • McDermott Will & Emery
    March 31 2005
  • McCarthy Tetrault
    March 31 2005
  • Goodmans LLP
    March 31 2005
  • Analysis Group
    March 31 2005
  • Alston & Bird LLP
    March 31 2005
  • Tax tribunal considers withholding tax issues for software
    The National Tax Tribunal issued a noteworthy comment on the withholding tax treatment of a payment for software developed by a foreign company and distributed by a Japanese company. The tribunal case discusses payments for software products from the Japanese distribution company to the foreign company by classifying them into the following three types. It should be noted that the classification of the software transactions should be determined based on the facts and substance rather than contract terms.
    March 31 2005
  • ECJ decision and opinion favour the taxpayer
    The European Court of Justice (ECJ) held on March 10 2005 that limiting the French tax credit for research expenditure to research carried out in France violates the free movement of services principle of article 59 EC (Case C-39/04 Laboratoires Fournier). Several other EU countries still maintain rules similar to those struck down by the ECJ.
    March 31 2005
  • Notional interest deduction on the right track
    The introduction of the so-called notional interest deduction (as announced in the February edition) is on the right track. On March 4 2005, it was approved by the Belgian Council of Ministers and, as a result, the draft law is expected to be voted on in June 2005.
    March 31 2005
  • Exit tax regime catches up with Europe
    The Tax Amendment Act 2004 (Abgabenänderungsgesetz) has brought about considerable changes in Austria's exit taxation regime. Such changes implement EU legislation on the European Company (SE) and reflect the decision of the European Court of Justice (EU) in the de Lasteyrie du Saillant case (C-9/02).
    March 31 2005
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