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  • Car companies face UK transfer pricing probe
    The UK Inland Revenue is investigating the transfer pricing practices of two of Japan's biggest motor companies: Honda Motor Europe and Nissan Motor (GB).
    July 25 2004
  • New OECD guidelines on international exchange of tax information
    The OECD’s fiscal affairs committee finalized new guidelines last Friday for the exchange of information between national tax authorities under international tax treaty provisions
    July 25 2004
  • Taskforce recommends lower taxes in India
    A government-appointed taskforce on tax reform has recommended that India should cut corporate tax and replace the variety of excise and services taxes that the central and state governments levy with a value-added tax (VAT) on goods and services.
    July 25 2004
  • Venezuela to reduce VAT
    Hugo Chavez, the Venezuelan president, has said his government will repeal the business assets tax and reduce the value-added tax (VAT) rate from 16% to 15%. He also said that in August 2004, the government plans to pay 50% of the VAT refunds it owes to the private sector, with the remaining 50% to be paid in September.
    July 17 2004
  • OECD, IRS to speak at Berlin event
    Caroline Silberztein, head of transfer pricing at the OECD, and Donald Korb, chief counsel of the US Internal Revenue Service, are two of the big names down to speak at International Tax Review’s Global Transfer Pricing Forum 2004 in Berlin
    July 17 2004
  • Polish tax team breaks away from Ernst & Young
    Tomasz Michalik, a former Ernst & Young partner specializing in value-added tax (VAT) and international tax, has set up a new tax advice firm called Michalik & Partners, taking many others with him
    July 17 2004
  • EU moves towards harmonized corporate taxes
    The European Commission has released a paper calling for a ground-breaking scheme to create common rules for calculating the corporate tax base within a limited number of EU states, including France and Germany. Pressure is building on national governments to make changes to their tax laws in order to comply with EU laws or even to harmonize direct tax systems within the EU.
    July 17 2004
  • Baker & McKenzie raids Ernst & Young’s Mexican tax practice
    Eleven tax partners of Ernst & Young in Mexico have left the firm for Baker & McKenzie, the international law firm, decimating the big four firm’s tax practice there
    July 17 2004
  • Germany releases new thin capitalization rules
    The German Ministry of Finance on July 15 2004 released the final version of a decree providing the tax authorities' interpretation of the thin capitalization rules that entered into effect on January 1 2004. The amended rules require a uniform debt-to-equity ratio of 1.5-to-1 and apply to both resident and nonresident companies. Germany changed its thin capitalization rules after the European Court of Justice found them to be in breach of EU law in 2002.
    July 17 2004
  • UK update: Finance Bill relaxes offshore funds regime
    The Finance Bill passing through Parliament now proposes some significant changes to the offshore funds regime (Income Tax Act 1988 part XVII chapter V), which should enable more offshore funds to be certified as having distributor status
    July 17 2004
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