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  • Hotel Scandic Gåsabäck AB v Riksskatteverket
    Sixth VAT Directive – Articles 2, 5(6) and 6(2) – Provision of meals in a company canteen for a price lower than the cost price – Taxable amount.
    January 20 2005
  • P Charles and T S Charles-Tijmens v Staatssecretaris van Financiën
    Rules governing the deduction of input VAT and adjustments thereto where capital goods are used partly for taxed output transactions and partly for private purposes. Whether a national rule which does not allow such goods to be treated as wholly business assets, with their private use being treated as a supply for consideration, is compatible with Community law.
    January 20 2005
  • Mathias Langst v SABU Schuh & Marketing GmbH and Others
    Directive 69/335/EEC – Indirect taxes on the raising of capital – Fees charged by a public notary employed as a civil servant.
    January 18 2005
  • KPMG hires Linklaters partner in London
    Tom Scott, the veteran former Linklaters partner, has left the international law firm to join KPMG’s London tax practice
    January 16 2005
  • South African update: The scope of the revenue laws amendments
    The Revenue Laws Amendment Acts was passed by parliament in November 2004
    January 16 2005
  • US releases details on the profit repatriation window
    Companies in the US are set to capitalize on a reduced tax rate for repatriated overseas profits after the US Treasury Department and the IRS on January 13 2005 provided new guidance on the American Jobs Creation Act of 2004
    January 16 2005
  • China to keep tax help for foreign companies
    Multinational companies with operations in China will continue to benefit from the country’s tax system after the Chinese government pledged to keep preferential corporate tax treatment for foreign businesses until at least 2007
    January 16 2005
  • Mexican update: What the tax reforms will mean
    The original proposal sent to the Congress to amend the Income Tax Law has suffered some changes regarding thin-capitalization rules that would enter into force on January 1 2005
    January 16 2005
  • Spanish update: What PE representatives are responsible for
    An important (albeit often unnoticed) feature of Spanish tax law is the responsibility regime of representatives of permanent establishments and of foreign partnerships and similar entities with a presence in Spain
    January 16 2005
  • EU research reveals corporate tax worries
    The European Commission believes that research it has carried out among 700 companies shows the need for a single EU-wide corporate tax base and a one-stop shop system for value-added tax (VAT)
    January 16 2005
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