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  • 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
  • Irish update: What the Mansworth v Jelley case means
    The UK Inland Revenue’s interpretation of the decision in the case of Mansworth v Jelley (2003, STC 53) caused much debate in 2003 in the UK as the Inland Revenue surprisingly accepted the decision, even though it was against them, rather than appealing further
    January 09 2005
  • EU update: Dutch wealth tax relief may contravene EC law
    The Advocate General has given an opinion in a case known as “D” that certian wealth tax relief in the Netherlands is contrary to EC law as it was only available to Dutch residents or under certain double tax treaty provisions
    December 21 2004
  • Deloitte finalizes South Korean merger
    Deloitte & Touche/Hana have concluded their merger negotiations with Anjin Deloitte
    December 21 2004
  • Life sciences should coordinate tax and supply chain managment
    European life sciences companies can use tax-effective supply chain management (TESCM) to save significant amounts of money
    December 21 2004
  • US regulators propose tighter rules for tax services
    The Public Company Accounting Oversight Board (PCAOB), the US accounting watchdog established following corporate scandals 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
    December 21 2004
  • German update: Implementing EU guidelines into German law
    By the end of 2004 Germany will have enacted two bills transposing major EU secondary legislation into German law
    December 21 2004
  • Linklaters loses German tax partner
    Hermann Eber-Huber, a former tax partner with Linklaters in Frankfurt, has joined the boutique law firm Smeets Haas Wolff (SHW)
    December 21 2004
  • Nand Singh Gandhi joins Allen & Gledhill
    One of Singapore’s leading tax litigators has decided to close his own firm and move to one of the city-state’s biggest corporate and financial law firms
    December 21 2004
  • ehlermann-dec04jan05.jpg
    Guidance reassures M&A investors
    The German M&A tax environment has been the subject of some legislative change in the recent past. Any transactions require careful planning, point out Christian Ehlermann, Manfred Guenkel and Christoph Röper of Deloitte
    December 20 2004
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