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There are 33,160 results that match your search.33,160 results
  • EU update: Imputation tax credits challenged before the ECJ
    The European Court of Justice (ECJ) is likely to hold that shareholder relief on dividends in the form of an imputation tax credit is incompatible with the free-movement-of-capital principle under articles 56 and 58 of the EC Treaty
    September 11 2004
  • Argentine update: What the new transfer pricing and thin- capitalization rules mean
    The Argentine executive issued Decree No 916/2004 on July 23 2004, which provides clarification and new regulations to the provisions of last year's income tax reform introduced by Law 25.784
    September 11 2004
  • 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
    September 11 2004
  • Italian update: New unclear substitutive tax rules on loans
    The Italian market of medium and long-term loans (the Loans) is facing a great deal of uncertainty related to the substitutive tax applicable thereto (the Substitutive Tax)
    September 11 2004
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    German update: Thin capitalization rules finalized
    Germany put new thin-capitalization rules into effect this year that are intended to conform to the requirements of European law
    September 11 2004
  • Manninen is another blow for national tax
    The European Court of Justice (ECJ) struck out again at national tax systems throughout the EU last Tuesday, 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 11 2004
  • Austrian law firm sets up a tax practice
    Clemens Hasenauer, an Austrian tax lawyer formerly at the top law firm Haarmann Hügel, has joined a rival firm as head of a new tax practice
    September 11 2004
  • Luxembourg v Vermietungsgesellschaft Objekt Kirchberg SARL
    Sixth VAT Directive – Article 13(C) – Exemption of transactions of leasing or letting of immovable property – Right of option for taxation – Deduction of input tax – Obtaining prior approval of the tax authorities.
    September 08 2004
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    Brazil reduces taxes on financial investments
    Gustavo Haddad: Tax cuts will help Brazil's economy Investors in Brazil will get a better return on their money after the government reduced capital gains tax (CGT) on long-term financial investments and abolished social contribution taxes (PIS and COFINS) on financial revenues.
    August 31 2004
  • German regions reject centralizing tax collection
    Almost all of Germany's 16 regions, or Länder, have rejected calls to centralize tax collection in the country. The federal government in Berlin released a policy paper in June proposing a new national tax authority in Germany, which would take over the Länder's tax collection responsibilities.
    August 31 2004
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