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  • Norwegian update: Refunds for withholding tax on dividends
    The Norwegian parliament passed a new tax reform in December 2004
    February 06 2005
  • US Budget boosts tax enforcement funds
    President Bush’s Budget for the 2006 fiscal year, released on February 7 2005, requested an additional $500 million for the Internal Revenue Service’s (IRS) tax enforcement activities
    February 06 2005
  • UK update: Lords clarify law on taxing statutes
    Two important decisions on the judicial approach to the construction of taxing statutes were handed down on November 25 2004
    February 06 2005
  • rickgreg2005.jpg
    Tax partner on Academy Award secret ballot team
    Rick Rosas, a tax partner with PricewaterhouseCoopers in Los Angeles will be one of three people that will know the winners of the Academy Awards before they are announced during the ceremony on February 27 2005
    February 06 2005
  • UK chancellor tightens CFC rules
    The UK government has presented its changes to controlled-foreign-companies (CFCs) legislation to parliament
    February 06 2005
  • Spanish update: Court decisions are critical to international tax
    The 2005 Budget Law has not provided for any tax measures of great relevance. The socialist government, in office since March 2004, has promised a major tax reform for late 2005 the features of which are not yet known
    February 06 2005
  • Argentine update: New measures to recover VAT related to fixed assets
    Last December the Argentine executive has promulgated the Law 25988 (passed by the Congress on December 16 2004) that enables taxpayers to recover value-added tax (VAT) paid on certain acquisitions of fixed assets and establishes a one-year extension of the unpopular financial transactions tax among other tax measures
    February 06 2005
  • Budget adds to holding company appeal
    The minister for finance announced the government's budget for 2005 on December 1 2004. From a corporate tax perspective, the minister reiterated the government's commitment to the 12.5% corporation tax rate.
    February 01 2005
  • New measures to recover VAT related to fixed assets
    Last December the Argentine executive has promulgated the Law 25988 (passed by the Congress on December 16 2004) that enables taxpayers to recover value-added tax (VAT) paid on certain acquisitions of fixed assets and establishes a one-year extension of the unpopular financial transactions tax among other tax measures.
    February 01 2005
  • The source of tax justice
    The US Tax Court has dealt with litigation worth hundreds of million of dollars and a few thousand dollars during its 81-year existence. Joel Gerber, its chief judge, spoke to Ralph Cunningham about how he and his colleagues operate and his more than 20 years as a judge
    February 01 2005
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