International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,160 results that match your search.33,160 results
  • On September 30 2004 the Brazilian authorities issued Provisional Measure 219 (PM 219), which granted tax benefits on purchases of fixed assets
  • Whether legislation of a member state which provides for a corporation tax credit for research only where the research is carried out in that member state is compatible with Community law.
  • William Chip, an international tax and transfer-pricing specialist, has left the big-four firm Deloitte to join Covington & Burling, the Washington, DC law firm
  • Michael Durst, formerly of the US law firm King & Spalding, has rejoined PricewaterhouseCoopers’ transfer-pricing practice
  • The increasing aggression of the Canadian tax authorities has led to higher-value disputes and prompted two tax litigation specialists to leave their boutique firm to rejoin Stikeman Elliott, one of the country’s largest law firms
  • Two decisions from the House of Lords, the UK’s highest court, have reinforced past verdicts on tax avoidance in the UK
  • 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). The changes are less extensive of what envisaged by Law 80 of April 7 2003 and, if approved, will be effective as from January 1 2005.
  • The UK Inland Revenue's interpretation of the decision in the case of Mansworth v Jelley (2003, STC 53) caused much debate last year in the UK as the Inland Revenue surprisingly accepted the decision, even though it was against them, rather than appealing further. Although they subsequently changed their legislation to neutralize the impact of their interpretation of the decision, the ruling could still have an impact in Ireland as the country has similar legislation to that of the UK before this amendment.
  • The Capitol, Washington, DC After campaigning on tax reform as a priority for his second term and winning greater majorities in the both the House of Representatives and the Senate, President George W Bush looks well-placed to further advance his tax reform agenda, which could include a new federal consumption tax.
  • The Royal Dutch/Shell group's share-swap merger of its twin holding companies has required the Dutch tax authorities to approve a unique dividend access mechanism so that shareholders in the UK and in the Netherlands retain their present entitlements.