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  • Argentine update: New tax incentives
    On September 6 2004 Law 25.924 introduced a transitory regime aimed at promoting investments in industrial activities and infrastructure during the next three years.
    October 30 2004
  • US professional services firm opens UK office
    Jefferson Wells, a US professional services firm, has opened a UK office in London. The firm specializes in providing tax and compliance services to multinational companies from offices across the US.
    October 30 2004
  • President Bush signs new corporate tax law
    In the midst of campaigning for re-election, President Bush signed, on October 22 2004, the American Jobs Creation Act (the Act) to end the five-year trade row with the EU over the foreign sales corporation (FSC) and extra-territorial income (ETI) schemes.
    October 30 2004
  • Japanese update: Withholding tax exemption system overhauled
    The procedures for withholding tax exemption on Japan source income received by foreign corporations and non-residents in Japan have been changed from the submitting method (teishutsu) to the presenting method (teiji).
    October 30 2004
  • EU tax rules rile member state territories
    John Sanders, the international tax counsel of the government of Aruba, has criticized the EU’s Code of Conduct on Business Taxation as unfair on jurisdictions that are affiliated to EU member states.
    October 30 2004
  • Barclays hires new group tax director
    Heather Devine, head of UK and cross-border taxation at Hanson, a multinational concrete producer, will join Barclays as group tax director in January 2005.
    October 30 2004
  • European Commission plans VAT streamlining
    The European Commission has published a proposal to simplify value-added tax (VAT) compliance for cross-border traders throughout the EU.
    October 30 2004
  • US Treasury official returns to Latham & Watkins
    Last Friday Latham & Watkins announced the return of Julian Kim, who served in Treasury for two years as acting deputy tax legislative counsel, as partner in the firm’s Washington, DC office.
    October 30 2004
  • I/S Fini H v Skatteministeriet
    Whether a person who holds a lease for premises on which he formerly carried out an economic activity but who has now ceased that activity may or may not continue to be regarded for VAT purposes as a taxable person in respect of the continuing lease, entitled in that capacity to deduct input tax on expenditure relating to the premises.
    October 27 2004
  • Banque Bruxelles Lambert SA (BBL) v Belgian state
    Sixth VAT Directive – Articles 4 and 9(2)(e) – Concept of taxable person – Place where services are supplied – SICAV.
    October 20 2004
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