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  • German tax boutique hires Linklaters tax partner
    Hermann Eber-Huber, a former tax partner at Linklaters, has left the multinational law firm to join the Frankfurt-based finance boutique Smeets Haas Wolff. Eber-Huber specializes in tax consultancy, M&A and the taxation of real estate.
    December 01 2004
  • Grant Thornton appoints US tax head
    Grant Thornton, an international tax and accounting firm, promoted Jeffrey Olin to national partner-in-charge of international tax services on December 6 2004. Olin specializes in cross-border tax planning.
    December 01 2004
  • Blake Dawson Waldron hires new head of tax
    Duncan Baxter, a former senior tax partner with Deloitte in Melbourne, has moved to Blake Dawson Waldron (BDW), a law firm, to lead their direct tax practice. Specializing in corporate and international tax, Baxter will focus on M&A, divestments and restructures. BDW announced the move on December 2 2004.
    December 01 2004
  • bourtourault-dec04jan05.jpg
    Baker & McKenzie poaches Landwell tax partner
    Pierre-Yves Bourtourault: VAT in the EU is still highly complex The French tax practice of Landwell, the PricewaterhouseCoopers-affiliated law firm, has lost a high profile value-added tax (VAT) partner to Baker & McKenzie. Thierry Vialaneix specializes in VAT advice for manufacturing, distribution, tourism, finance and media companies. He joined Baker & McKenzie's Paris office in November 2004.
    December 01 2004
  • The scope of the revenue laws amendments
    The Revenue Laws Amendment Acts was passed by parliament in November 2004. These are omnibus Acts that amend a number of different fiscal Acts of Parliament (relating to areas including income tax, value-added tax, stamp duty and customs duty).
    December 01 2004
  • Deloitte reclaims top US Treasury official
    The US tax system benefits from a healthy interchange of tax professionals between the Treasury and the IRS on the one hand and law and accounting firms on the other. Many tax specialists, such as Deborah Harrington, remain in government for three or four years before returning to private practice. Harrington returned to Deloitte on November 19 2004.
    December 01 2004
  • 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. The VAT-avoidance disclosure rules came into force on August 1 2004 and the first disclosures were due by October 30 2004.
    December 01 2004
  • 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.
    December 01 2004
  • kovacs-dec04jan05.jpg
    Kovacs confirmed as tax commissioner
    Laszlo Kovacs: Advocates a common consolidated tax base for the EU The new EU commissioner for taxation and customs union is sticking to European Commission orthodoxy on corporate tax.
    December 01 2004
  • Tax treatment of different business structures
    There are various entity forms of doing business in foreign countries that exist between corporate form and the kumiai form. The Japanese tax treatment for each entity form is unclear. Especially regarding US limited liability corporations (US LLCs) and US limited partnerships (US LPs), there are no clear guidelines to help determine whether these entity forms are subject to corporate level taxation or pass-through taxation for purposes of Japanese taxes.
    December 01 2004
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