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  • 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.
    November 01 2004
  • How to select a jurisdiction for your holding company
    Taxpayers need to consider several situations when choosing where to locate a holding company in Europe, point out Nick Udal and Allan Cinnamon of BDO Stoy Hayward
    November 01 2004
  • EU tax rules stifle member states' affiliated territories
    In an interview with International Tax Review, 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.
    November 01 2004
  • somersethousecol-jun04.jpg
    Lawyers agree on new disclosure rules
    Somerset House: Inland Revenue HQ The UK's tax disclosure burden shifted to clients last week after The Law Society reached an agreement with the Inland Revenue on the issue of legal professional privilege (LPP).
    November 01 2004
  • Gulf Cooperation Council to introduce VAT
    The countries of the Gulf Cooperation Council (GCC) have agreed to levy value-added tax (VAT) on tobacco and its by-products from the middle of 2005. The GCC states of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the UAE also intend to gradually expand VAT collection to cover consumer goods.
    November 01 2004
  • Belgian tax amnesty fails to meet target
    Didier Reynders, the Belgian finance minister, has admitted that the results of the tax amnesty he introduced in January 2004 have been disappointing. Reynders was expecting tax revenues of between ?60 million ($76.7 million) and ?70 million ($89.5 million) for the third quarter of the year. But the tax amnesty has so far only yielded an extra ?46.9 million ($59.9 million).
    November 01 2004
  • Tax Executives' Institute criticizes OECD permanent establishment guidelines
    The Tax Executives Institute (TEI) has criticized the OECD's revised discussion draft on new guidelines for the attribution of profits to permanent establishments. In a letter to Jeffrey Owens, director of the centre for tax policy and administration at the OECD in Paris, Judith Zelisko, the TEI's international president, said the latest draft could increase the risk of double taxation and the number of tax disputes.
    November 01 2004
  • Venezuela raises taxes on foreign oil companies
    Hugo Chavez, Venezuela's president, announced a sharp rise in the royalty tax on multinational oil companies on October 10 2004. The tax increase from 1% to 16.6% per barrel of oil was effective immediately and affects all foreign oil companies operating in the southwestern Orinoco region of Venezuela. The rate rise is expected to raise an annual $1.27 billion in additional tax revenues.
    November 01 2004
  • mozumdar-nov04.jpg
    India's multi-functional transfer pricing fails to add up
    By Shanto Ghosh, Deloitte and Sumon Mazumdar, LECG
    November 01 2004
  • Ernst & Young has new hedge fund tax leader
    Michael Serota has left his role as leader of Deloitte & Touche's national hedge fund practice, both audit and tax, in the US, to join Ernst & Young as the leader of its global hedge fund tax practice. Previously he was co-leader of Arthur Andersen's hedge fund practice.
    November 01 2004
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