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  • Venezuela closes Coca-Cola and McDonald's outlets over tax records
    Venezuela's campaign against corporate tax irregularities has got tougher. The country's tax authorities (Seniat) closed down Coca-Cola Femsa distribution and bottling centres, just a week after closing down all of McDonald's fast-food restaurants in the country for three days.
    March 01 2005
  • Ecofin moves forward with growth pact reforms
    The EU's council of finance ministers (Ecofin) has made progress over differences of opinion on reform of the Stability and Growth Pact, which would reduce budgetary pressure on member states to either reduce spending or increase taxes.
    March 01 2005
  • 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
  • White House looks for enforcement boost
    President Bush sent his budget request for fiscal year 2006 to the US Congress on February 7 2005. Simon Briault gets the reaction of corporate taxpayers and their advisers to the increase of $500 million for IRS enforcement activity
    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
  • 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
  • Europe debates real estate investment trusts
    Cristina Arumi and Jonathan Ivinson of Hogan & Hartson analyze the US REIT regime in the context of proposals for similar vehicles in the UK and Germany
    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
  • 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
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