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  • There will be no let up in Russia's tough stance on tax evasion according to Igor Shuvalov, assistant to president Vladimir Putin. In a speech on March 29, Shuvalov said that reducing tax evasion and tightening the tax administration are Russia's paramount tasks.
  • The US Internal Revenue Service (IRS) has collected $3.2 billion from participants in a banned tax shelter scheme after a settlement programme announced last year. The complex shelters, known as Son of Boss, were created in the late 1990s and were designed to generate artificial tax losses to offset taxable income. When the IRS collects all the payments the total could reach $3.5 billion.
  • The Irish government has published draft legislation to implement the tax and legal changes to common contractual funds (CCF) that are contained in the Finance Act 2005
  • Foreign companies in China are set to lose their preferential tax rate after a state official said that the process of equalizing tax treatment for foreign and domestic companies is “highly likely” to begin this year
  • The introduction of the so-called notional interest deduction (as announced in the February edition) is on the right track
  • The UK Finance Bill, which puts into effect much of what the chancellor of the exchequer announced in the Budget on March 16, has been published
  • The Tax Amendment Act 2004 (Abgabenänderungsgesetz) has brought about considerable changes in Austria's exit taxation regime
  • Roger Agnelli, president of Companhia Vale do Rio Doce (CVRD), a Brazilian multinational mining company, has said that the country’s high tax burden could be discouraging billions of dollars worth of foreign direct investment
  • The UK Inland Revenue announced last Friday that discussions on a new double taxation agreement with China would be held soon and invited representations from interested parties. The existing double taxation agreement has been in place since 1984.
  • In recent months several well-known publicly-traded corporations have used section 355 tax-free split-offs to redeem out, in effect, large minority shareholders. The Bush administration's financial year 2006 Budget proposals include a proposal to stop, or at least slowdown, the "cash rich D" split-offs.