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  • Lawyers agree on new tax disclosure rules
    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)
    October 09 2004
  • Netherlands clarifies tax-loss rules for fiscal unities
    The government of the Netherlands has clarified the rules on how fiscal unities should allocate tax losses to subsidiaries when they leave the group
    October 09 2004
  • EU update: ECJ facilitates acquisitions of Belgian target companies
    According to the Belgian income tax code, the taxation of capital gains realized by individuals as substantial shareholders on the sale of shares in Belgian companies depends on the residence of the acquirer
    October 02 2004
  • Australian update: The focus of the new compliance programme
    The recently-released 2004-05 Compliance Program for the Australian Tax Office (ATO) sounded a warning bell for companies, which will face aggressive compliance activity by the ATO in the coming year
    October 02 2004
  • Garlick to run UK’s large business tax group
    David Garlick has been appointed as head of the large business service in the UK’s new HM Revenue and Customs (HMRC)
    October 02 2004
  • IRS rejects tax lobby report
    The chief counsel of the Internal Revenue Service (IRS) in Washington, DC has disputed findings in a report from Citizens for Tax Justice (CTJ) and the Institute on Taxation and Economic Policy (ITEP) released in September 2004
    October 02 2004
  • French update: Cases clarify inter-company aid
    Inter-company aid is the source of much dispute between companies and the French tax authorities, and has, over time, led to the French Supreme Administrative Court, defining a whole set of criteria regarding deductibility
    October 02 2004
  • Korb promotes US APA process in Europe
    Donald Korb, the US Internal Revenue Service (IRS) chief counsel, used his keynote address at International Tax Review’s fourth Global Transfer Pricing Forum in Berlin on September 29 2004 to promote the benefits of the US’ advance pricing agreement (APA) programme
    October 02 2004
  • India resolves taxation of business process outsourcing
    India’s Central Board of Direct Taxes (CBDT) has released a circular to dispel the long-running confusion over the taxation of business process outsourcing (BPO)
    October 02 2004
  • cussons-feb03.jpg
    The new ECJ - has their approach changed?
    By Peter Cussons, international corporate tax partner, PricewaterhouseCoopers, London
    September 30 2004
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