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In December 2004 the German tax authorities issued a directive addressing a judgment rendered by Germany's highest tax court in January 2003

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

Nick Gangemi, a former tax partner at Baker & McKenzie, has joined BDO in Australia as national tax technical director

Tom Wilson, who held senior positions at the Internal Revenue Service (IRS) in a career spanning 36 years, has joined PricewaterhouseCoopers’ San Francisco office

The Norwegian parliament passed a new tax reform in December 2004

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

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

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.

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.

In December 2004 the German tax authorities issued a directive addressing a judgment rendered by Germany's highest tax court in January 2003. In this decision, the Federal Tax Court held that a foreign corporation having its registered office in the US and its principal place of management in Germany could qualify as the parent entity (first-tier entity) in a group of companies consolidated for corporation tax purposes, even though applicable law for the year in dispute required the corporation to have both its registered office and its principal place of management in Germany (double nexus requirement).