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  • Companies are set to get more ammunition to fight tax disputes in the US after the Supreme Court ruled that special trial judges at the US Tax Court will have to make their reports public.
  • An alliance of tax firms has come together in Europe , India and the US to provide their clients with independent tax advice on international tax. Taxand will be a non-exclusive network of tax firms which will work with each other when possible. The group has three objectives: "managing the global tax alliance and brand; coordinating international client relationships and services and sharing knowledge"
  • The Philippine Chamber of Commerce and Industry (PCCI) has opposed a government tax proposal that would increase corporate income tax from 32% to 35%. In a position paper released on March 8 2005, the PCCI said that the proposed increase would make the Philippines uncompetitive compared to neighbouring economies, with which the country competes for foreign direct investment.
  • The European Court of Justice (ECJ) has dealt a blow to outsourcers in the insurance industry with its judgement in the Dutch case of Staatssecretaris van Financien v Arthur Andersen & Co Accountants C S on March 3 2005.
  • Failure of a member state to fulfil its obligations – Articles 17 and 18 of the Sixth VAT Directive – Provision of national law under which an employer may deduct VAT on supplies of fuel to his employees when reimbursing their fuel costs.
  • Failure of a member state to fulfil obligations – VAT – Excise duties – Directive 77/799/EEC – Partial transposition for the territory of Gibraltar – Legality.
  • VAT – Limitation of the right to deduct – Subsidies.
  • Restrictions on the freedom to provide services – Tax legislation – Corporation tax – Tax credit for research.
  • VAT – Limitation of the right to deduct – Capital goods financed by subsidies.
  • Directive 69/335/EEC – Indirect taxes on the raising of capital – Duty on the gross profits of securities intermediaries.