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  • What the new Finance Bill will mean
    Ireland's Finance Bill published on February 3 2005, confirms the measures announced in the 2005 Budget, which include both the changes to Ireland's holding-company regime and the 50% reduction in Ireland's capital duty rate. The 2005 Finance Bill, which must be enacted by April 1 2005, also contained a number of international tax changes not announced in the 2005 Budget.
    March 01 2005
  • Germany promises corporate tax reform
    Hans Eichel, Germany's finance minister, has announced that the government wants reforms of the corporate tax system to be in place by 2007.
    March 01 2005
  • New incentives for audiovisual investments
    In order to encourage investments in the Belgian audiovisual sector, the Belgian government has provided a favourable tax incentive. With its circular dated December 23 2004, the Belgian tax authorities have provided for further clarification on this tax incentive, which has become more and more popular with qualifying investors in Belgium.
    March 01 2005
  • Special focus: Switzerland
    Bruno Schefer, of Züblin Immobilien, speaks to Ralph Cunningham about how the commercial property investment company uses outsourcing to deal with its tax affairs In separate articles, PricewaterhouseCoopers and KPMG analyze significant recent changes concerning VAT, transfer pricing, restructuring and M&A and highlight what taxpayers can expect in the future
    March 01 2005
  • Tax structuring is key to private equity success
    Putting together tax-effective private equity transactions in Europe can be complex. Some methods have been shown to work, explains Lars Jonsson of Linklaters
    March 01 2005
  • ECJ to revisit the old thin-capitalization rules
    In December 2002 the European Court of Justice (ECJ) held that the German thin-capitalization rules (section 8a Corporate Income Tax Law or CITL) as in force through 2003 (old thin-capitalization rules) violated the freedom-of-establishment clause of the European Community Treaty (article 43 EC Treaty) when applied to shareholders resident in EU member states. As a result, the German government enacted new thin-capitalization rules for fiscal years beginning after December 31 2003.
    March 01 2005
  • What the 2005 reforms will mean
    Austria's landmark tax reform 2005 came into effect on January 1 2005. Introduced by the Tax Reform Act 2005 (Steuerreformgesetz 2005) and the Tax Amendment Act 2004 (Abgabenänd-erungsgesetz 2004), the tax reform 2005 has brought major changes in Austria's corporate income tax system and aims to increase the country's international competitiveness.
    March 01 2005
  • Authorities press for offshore disclosure
    The Inland Revenue believes that the scope of tax legislation relating to offshore trusts is extraterritorial. Aileen Barry of DLA Piper Rudnick Gray Cary examines the basis of the claim and the action that should be taken
    March 01 2005
  • Why Australia needs more tax reform
    By John Stanhope, Business Coalition for Tax Reform
    March 01 2005
  • Tax authorities clear up commissionaire structures
    With Ruling 12/E dated February 1 2005 (the Ruling), the Italian Tax Authorities (ITA) have given their interpretation on the application of the anti-abusive rule set out in articles 110(10) and 110(11) of Presidential Decree 917 of December 22 1986 (the Italian Income Tax Code or ITC), in the context of a commissionaire agreement.
    March 01 2005
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