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  • Manninen: creditability of foreign corporation tax
    In its Manninen judgment of September 7 2004 (case C-319/02), the European Court of Justice (ECJ) held that, when taxing dividend income, an EU member state may not grant its resident individuals a credit for corporation tax paid by distributing domestic corporations, but deny such a credit on dividends paid by foreign corporations. Such discrimination against the dividends of foreign EU corporations impermissibly restricts the free movement of capital, which is guaranteed under article 56 of the EC Treaty.
    September 30 2004
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    Government bids to amend Secondary Tax on Companies
    Non-discrimination is at the centre of taxpayers' claim for an exemption from the Secondary Tax on Companies in South Africa. The government plans to stop them succeeding, reveal Anne Bennett & Nola Brown of Deloitte Touche Tohmatsu
    September 30 2004
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    New EU members reject criticism of corporate tax rates
    The EU's newest members have reacted angrily to criticism from Nicolas Sarkozy, France's finance minister, that their low corporate tax rates are unfair. Sarkozy has claimed that the EU's 10 new members' states low corporate taxes are unfairly drawing jobs and investment away from older EU members.
    September 30 2004
  • Tax regime compensates for the end of offshoring
    Hungary's favourable tax regime for offshore companies ends in 2005. But the country's tax system will still be attractive to international business, believe Jacques de Servigny and Orsolya Bárdosi of Gide Loyrette Nouel
    September 30 2004
  • Ireland's holding company regime is legal
    The European Commission has approved Ireland's holding company regime, which provides for a tax exemption on chargeable gains arising from the disposal of shares, or assets related to those shares, in some subsidiaries. The regime is part of a package of measures designed to increase Ireland's attractiveness as a holding company location.
    September 30 2004
  • Tax breaks for UK film industry get cool response
    The UK Treasury on September 21 2004 introduced a new package of tax breaks for the film industry, replacing the so-called section 48 incentives. The UK government decided to amend the scheme after a crackdown in February on partnership schemes (often used to fund UK films) that manipulated tax relief to create claims for losses in excess of the capital at risk.
    September 30 2004
  • Thin-capitalization amendments affect financing arrangements
    Domestic companies are now subject to thin-capitalization rules in Germany. Taxpayers should examine each structure before deciding whether to take steps to comply with the changes, urge Ralph Dautel, Jochen Murach and Alexander Pupeter of P+P Pöllath + Partners
    September 30 2004
  • UK and Indian companies to benefit from changes to tax dispute procedures
    India's Central Board of Direct Taxes (CBDT) has issued an instruction that will benefit Indian and UK taxpayers involved in tax disputes under the two countries' double taxation agreement (DTA).
    September 30 2004
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    Korb promotes US APA process in Europe
    Donald Korb: Handling transfer pricing
    September 30 2004
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    Manninen is another blow for national tax
    The European Court of Justice (ECJ) struck out again at national tax systems throughout the EU on September 7 2004, when it ruled that a Finnish man was entitled to a tax credit under Finland's tax system on the dividend he received from a foreign company.
    September 30 2004
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