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Chile - How to use Chile's fiscal advantages to optimize your tax burden

By Julio Pereira and Roberto Rivas, PricewaterhouseCoopers

January 14 2005

F J Pape v Minister van Landbouw, Natuurbeheer en Visserij

State aid – Article 93(3) of the EC Treaty (now Article 88(3) EC) – Planned aid – Prohibition on the implementation of planned measures before the Commission's final decision – Tax partly earmarked for financing the aid measure – Tax imposed before approval of the aid.

January 13 2005

Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien

State aid – Article 93(3) of the EC Treaty (now Article 88(3) EC) – Planned aid – Prohibition on the implementation of planned measures before the Commission's final decision – Scope of the prohibition if the aid consists of an exemption from a tax – Persons who may rely on an infringement.

January 13 2005

Staatssecretaris van Financiën v Arthur Andersen & Co Accountants cs

Sixth VAT Directive – Article 13B(a) – Insurance and reinsurance transactions – Exemptions – Related services performed by insurance brokers and insurance agents.

January 12 2005

Japanese update: Tax treatment of different business structures

There are various entity forms of doing business in foreign countries that exist between corporate form and the kumiai form

January 09 2005

Debevoise & Plimpton appoints new tax head

Burt Rosen, a senior tax partner at Debevoise & Plimpton, the US law firm, has been appointed head of the tax department. Rosen specializes in M&A and the tax aspects of capital markets transactions. He replaced Bruce Haims, who stepped down to devote more time to his clients, on January 10 2005.

January 09 2005

That was the year that was

The last year was notable for significant corporate tax reform in the US and Australia; judgments of the European Court of Justice continuing to dominate the discussion on the future of EU national tax systems and an increasing focus on tax avoidance from tax authorities around the world

January 09 2005

Italian update: What the Finance Act changes mean

On November 27 2004 the Italian government amended the proposed Finance Act 2005, by inserting significant changes to individual income tax (IRE) and proposing minor changes to the regional tax on productive activities (IRAP)

January 09 2005

Ceteris hires Deloitte economist for new US office

Enrique Rayon, a transfer-pricing economist and former senior manager at Deloitte, has moved to Ceteris, the independent transfer-pricing boutique

January 09 2005

US boutique expands tax practice with big-four hires

Berkowitz Dick Pollack & Brant (BDPB), a second-tier public accounting firm with two offices in the US state of Florida, expanded its international tax practice on January 3 2005 with the hire of Cary Cabañas, a former KPMG international tax senior manager

January 09 2005

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