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  • 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
  • South African update: Minister reveals Budget shock for banks and corporations
    Though the Minister of Finance’s Budget presented in February was described as bland, there was a shock which will affect banks and corporates
    July 17 2004
  • ECJ tax rulings increase pressure on national tax systems
    The European Court of Justice (ECJ) ruled on July 15 2004 in favour of the taxpayer in two cases that could have broad implications for EU companies’ tax strategies
    July 17 2004
  • Belgian tax amnesty fails to deliver
    An untaxed savings plan that the Belgian government introduced towards the end of 2003, has yielded only about 2% of the targeted amount at the halfway stage. The plan represents the Belgian government's attempts to bring home billions of euros of untaxed savings, but has so far yielded only €17.5 million ($21.7 million).
    July 17 2004
  • Commission v Finland
    Failure of a member state to fulfil obligations – Directive 77/388/EEC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector.
    July 14 2004
  • Commission v Germany
    Failure of a member state to fulfil obligations – Directive 77/388/EC – VAT – Article 11(A)(1)(a) – Taxable amount – Subsidy directly linked to the price – Regulation (EC) No 603/95 – Aid granted in the dried fodder sector.
    July 14 2004
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