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  • GSK fights $5.2 billion IRS claim
    GlaxoSmithKline (GSK), the UK-based pharmaceutical company, has received a demand for $5.2 billion in additional taxes and interest from the US Internal Revenue Service (IRS) over its transfer pricing calculations for legacy company Glaxo Wellcome from 1989 to 1996
    January 31 2005
  • EU update: Amendment to EC Mergers Directive agreed
    In December 2004, the EU Council of Ministers agreed on proposals to amend the EC Mergers Directive to improve the relief available to companies operating in Europe
    January 31 2005
  • RAL (Channel Islands) Ltd, RAL Ltd, RAL Services Ltd, RAL Machines Ltd v Commissioners of Customs & Excise
    VAT – Sixth and Thirteenth Directives – Place of supply of services – Tax avoidance scheme – Company established outside the Community and other companies in the same group established in a member state – Amusement arcades – Meaning of ‘entertainment or similar activities’ in Article 9(2)(c) of the Sixth Directive – Meaning of ‘fixed establishment’ in Article 9(1) of the Sixth Directive – Repayment of input VAT.
    January 27 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
    January 23 2005
  • Bush sets up panel on federal tax reform
    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
    January 23 2005
  • Boutique firm continues expansion with big-four hires
    Ceteris, an independent transfer pricing and tax valuation boutique, has continued its expansion in the US by opening two new offices
    January 23 2005
  • UK update: How the new disclosure requirements for VAT planning work
    Businesses are now required to make a disclosure to HM Customs & Excise when they derive a UK value-added tax (VAT) benefit from the use of certain VAT-planning arrangements
    January 23 2005
  • US outbound update: IRS targets transfer pricing compliance
    A new internal study by the US Treasury Department has confirmed that Internal Revenue Service (IRS) agents are demanding transfer pricing documentation in many more audits
    January 23 2005
  • Swiss update: EU Savings Directive provisional guidelines released
    On October 19 2004 the Swiss Federal Tax Administration published a draft of the guidelines of the agreement between the European Union and Switzerland regarding taxation of savings income in the form of interest payments (commonly known as the Savings Directive)
    January 23 2005
  • Transfer pricing is tax directors’ hot topic for 2005
    Tax directors at large multinational companies believe transfer pricing will be their biggest tax issue in 2005
    January 23 2005
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