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  • Ernst & Young rehires Mexican tax partner
    Koen van't Hek, who left Ernst & Young for the international law firm Baker & McKenzie in July 2004, has rejoined the big-four firm. The u-turn comes after the departure of 10 other Ernst & Young tax partners to Baker & McKenzie, many of them transfer-pricing specialists. Koen van't Hek specializes in international tax.
    November 01 2004
  • IRS says Societas Europaea is per se corporation
    The Internal Revenue Service (IRS) has issued Notice 2004-68 adding several European business entities to the list of per se corporations.
    November 01 2004
  • Inland Revenue changes disclosure arrangements significantly
    The new UK tax disclosure rules, which oblige promoters and in some cases users of tax planning arrangements involving financial products or related to employment to notify details of the arrangements to the Inland Revenue, came into effect on September 30 2004. The notification must include an explanation of each element of the arrangements, its expected tax effect and its legal basis.
    November 01 2004
  • Thin capitalization rules reach Congress
    The tax authorities have sent the Congress a tax bill including proposed legislation concerning additional interest deductibility restriction to be effected through a series of thin capitalization rules that would enter into force on January 1 2005.
    November 01 2004
  • ustreasury-nov04.jpg
    President Bush signs new corporate tax law
    In the midst of campaigning for re-election, President Bush signed the American Jobs Creation Act on October 22 2004 to end the five-year trade row with the EU over the foreign sales corporation (FSC) and extra-territorial income (ETI) schemes.
    November 01 2004
  • New Dubai International Financial Centre set up
    On September 19 2004, the ruler of Dubai enacted the laws of the Dubai International Financial Centre (DIFC), a recent addition to the several free-trade zones already existing in the UAE. The DIFC aims to benefit the region as a whole by acting as a catalyst for the region's economic development in the same way that similar centres in the US and Hong Kong have contributed to their respective regional development.
    November 01 2004
  • Spanish public companies must report on intra-group transactions
    At the heart of discussions within the EU about excessive transfer-pricing documentation requirements being imposed on European multinational enterprises (MNEs), in recent times there has been an increase within the member states of reporting obligations set forth for regulatory purposes, which also include information among related parties.
    November 01 2004
  • isleofmanharbour-nov04.jpg
    Making the grade
    Faced with pressure from the OECD and the EU, many low-tax jurisdictions have fulfilled their outstanding international tax responsibilities. Now they want everyone to know about it. Simon Briault uncovers the changing face of the international tax haven
    November 01 2004
  • Deloitte loses tax specialist to Pillsbury Winthrop
    Eric Overman, a former member of Deloitte's New York tax practice, has moved to US law firm Pillsbury Winthrop. Overman advises on the tax aspects of asset finance in the manufacturing, mining, telecommunications, real estate and financial services industries. He joined Pillsbury Winthrop's Orange County, California, office on October 10 2004.
    November 01 2004
  • Barclays hires new group head of tax to start in 2005
    Heather Devine, head of UK and cross-border taxation at Hanson, the multinational concrete producer, will join Barclays as group tax director in January 2005.
    November 01 2004
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