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  • ryan-apr05.jpg
    Ireland's 12.5% corporation tax regime: two years in operation
    John Ryan and Catherine Galvin of Matheson Ormsby Prentice provide an overview of the regime, discuss the types of new business that has been attracted to Ireland and outline some of the issues that have arisen since its inauguration in 2003
    March 23 2005
  • clancy-apr05.jpg
    Evolving with the market - the rise and rise of Irish finance vehicles
    The Irish government and revenue authorities continue to refine the tax regime for finance vehicles. The changes can only help to boost the appeal of the structures, believe Fintan Clancy, Caroline Devlin and Conor Hurley of Arthur Cox
    March 23 2005
  • UK Budget misses the mark
    The UK Budget, released last Wednesday, focused on increasing government revenues by clamping down on tax avoidance
    March 21 2005
  • Dubert returns to PwC after Treasury stint
    The US Treasury’s former deputy international tax counsel has moved to private practice after a two-and-a-half-year stint in government
    March 21 2005
  • Everson emphasizes enforcement
    The commissioner of the Internal Revenue Service in the US has warned taxpayers that have not paid their fair share of tax that he and his staff are determined to catch them
    March 21 2005
  • Poland proposes a flat tax system
    The fashion among new EU members for a single flat rate for all major taxes gained momentum after Poland’s Finance Ministry proposed a flat 18% rate for corporate tax, value-added tax (VAT) and individual income tax
    March 21 2005
  • survey.GIF
    Survey reveals 10 ways Sarbanes has changed tax advice
    The cover story of the April issue of International Tax Review uncovers how tax executives doing business in North America have changed the way they receive tax advice as a result of the Sarbanes Oxley Act
    March 21 2005
  • Centralan Property Ltd v Commissioners of Customs & Excise
    Value added tax – Property transactions – Adjustment of the deduction in respect of input tax – Transfer of a capital good in two transactions – 999 year lease – Freehold reversion.
    March 17 2005
  • Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona
    Whether a tax such as IRAP – a regional tax on production levied in Italy – is compatible with the Community prohibition of national turnover taxes other than VAT. Article 2 of the First VAT Directive – Sixth VAT Directive.
    March 17 2005
  • Wertschek comes back to McCarthy Tétrault
    One of McCarthy Tétrault's former tax partners has rejoined the firm. Rosemarie Wertschek, a corporate and international tax specialist, has returned to the firm in its Vancouver office after a two-year absence, during which she helped to set up Wilson & Partners, a Canadian tax boutique affiliated to PricewaterhouseCoopers.
    March 13 2005
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