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  • Refunds for withholding tax on dividends
    The Norwegian parliament passed a new tax reform in December 2004. A central part of the reform is the so-called "Exemption Model", that is, granting most corporate shareholders exemption from taxes on gains and dividends on shares, including the withholding tax on dividends.
    February 01 2005
  • Tax's 2005 crystal ball
    In 2004 tax authorities around the world increased their focus on transfer pricing and tax compliance, the European Court of Justice continued to exert pressure on EU member states' tax systems and the US Congress passed significant corporate and international tax reform. Simon Briault gets the views of tax professionals as they peer into their crystal balls for what 2005 has in store.
    February 01 2005
  • Bush sets up panel on federal tax reform
    George W Bush: Wants to reform the US tax code President Bush signed an executive order on January 7 2005 to set up his Advisory Panel on Federal Tax Reform that will provide advice on ways to amend the US tax code including ways to encourage savings and investment.
    February 01 2005
  • EU settles withholding tax rates with San Marino
    Pursuant to Council Directive 2003/48/EC of June 3 2003 each EU member state will be required to provide to the tax authorities of another member state details of payments of interest or other similar income paid by a person within its jurisdiction to an individual resident in that other member state.
    February 01 2005
  • Gleiss Lutz tax team set up their own firm
    A tax partner has left Gleiss Lutz, a German law firm, to set up independently. Wolfgang Blumers took two tax associates, Diethard Goerg and Ulrich-Peter Kinzl, with him to set up the Stuttgart-based boutique Blumers & Partner.
    February 01 2005
  • Getting the tax of global business outsourcing right
    Although value-added tax is usually relevant to outsourcing, there are plenty of other tax issues to consider, explain Iain Scoon and Stephen Pevsner of Shearman & Sterling
    February 01 2005
  • US regulators propose tighter rules for tax services
    The Public Company Accounting Oversight Board (PCAOB), the US accounting watchdog established following corporate scandals involving such as Enron and WorldCom, has released proposals that would for the first time ban firms from supplying certain tax avoidance schemes to audit clients.
    February 01 2005
  • Government reelection boosts tax reform hopes
    The re-election of the coalition government has buoyed the business community with heightened expectation of further tax reforms, especially given its clear majority in the Senate from July 1 2005. High on the wish-list is completion of the current round of business tax reforms, and a government commitment to personal tax reform.
    February 01 2005
  • Tax administration strives for fair play on transfer pricing
    The tax authorities amended the country's transfer-pricing rules at the end of 2004. They will have to work hard to ensure taxpayers are treated equally throughout the country, believe Matthew Mui and Joanne Su of PricewaterhouseCoopers
    February 01 2005
  • India releases VAT plan
    The government of India has released details of a key value-added tax (VAT) plan that will come into force on April 1 2005. P Chidambaram, the finance minister, said the tax reforms were the most important since India won its independence in 1947.
    February 01 2005
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