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There are 33,187 results that match your search.33,187 results
  • António Jorge Lda v Fazenda Pública
    Value added tax – Deduction of input tax – Real property transactions – Goods and services used for taxable and non-taxable transactions – Deductible proportion – Services not completed and not paid for.
    December 16 2004
  • Commission v United Kingdom
    Failure of a member state to fulfil obligations – Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive 77/388/EEC – National provision under which an employer is allowed to deduct input tax in relation to his reimbursements of his employees’ road fuel costs.
    December 14 2004
  • Australian update: A political brew for tax reform recipes
    The re-election of the coalition government has buoyed the business community with heightened expectation of further tax reforms
    December 12 2004
  • Canadian update: Good news for back-to-back cross-border loans
    The Canada Revenue Agency (CRA) has issued a series of favourable tax rulings in which it concluded that Canadian domestic anti-avoidance legislation would not apply to certain proposed transactions involving back-to-back cross-border loans
    December 12 2004
  • Blake Dawson Waldron hires Deloitte tax partner
    Duncan Baxter, a former senior partner at Deloitte in Australia has left the big four firm to join Blake Dawson Waldron (BDW), the international law firm. Baxter, who specializes in corporate and international tax, will lead BDW’s direct tax practice in Melbourne
    December 12 2004
  • UK government reviews tax authority powers
    The UK government has announced a wide-ranging review of the powers of the country’s tax authorities ahead of the merger in 2005 between Customs & Excise and the Inland Revenue to create HM Revenue and Customs (HMRC)
    December 12 2004
  • Dorsey & Whitney reshuffles before ECJ tax cases
    As the UK High Court is about to give details of its referral of a thin-capitalization group litigation order to the European Court of Justice (ECJ), Philip Martin, formerly deputy head of tax at retailer Marks & Spencer, has abruptly left Dorsey & Whitney, the US law firm handling the order for claimants including Pepsi, Volvo and a subsidiary of Caterpillar
    December 12 2004
  • Brazilian update: Tax benefits on fixed assets purchases
    On September 30 2004 the Brazilian authorities issued Provisional Measure 219 (PM 219), which granted tax benefits on purchases of fixed assets
    December 12 2004
  • Laboratoires Fournier SA v Direction des verifications nationales et internationales
    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.
    December 09 2004
  • Big firm back-up attracts tax litigators
    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
    December 06 2004
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