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    Indian summer
    When the largest democracy in the world unexpectedly changes its government, you might expect corporate tax directors to examine their strategies anxiously. But in an interview with Rupak Saha, country tax leader at GE in New Delhi, Simon Briault discovers a period of stability and optimism in India that has been unaffected by political change and looks set to continue
    June 30 2004
  • China piles pressure on foreign companies
    Tax officials in China have been stepping up efforts to combat tax evasion by foreign-invested companies that is estimated to cost the country Rmb30 billion ($3.62 billion) in lost revenue every year. Investigations and transfer pricing audits will this year focus on foreign-invested firms that are expanding their presence in China while continuing to register losses.
    June 30 2004
  • ECJ flexes its muscles over Belgian capital gains tax
    The European Court of Justice (ECJ) has ruled against Belgium imposing capital gains tax on the sale of a substantial participation in a Belgian company to a foreign entity. In a preliminary ruling the ECJ found the tax to be incompatible with the EC Treaty.
    June 30 2004
  • US and China negotiate to end semiconductor row
    The US and China have ended their four-month dispute at the WTO over what the US alleged was China's illegal support, through its tax system, of its indigenous semiconductor makers and designers.
    June 30 2004
  • ConocoPhillips faces tax fraud claims
    The US energy company ConocoPhillips is facing a law suit in a US district court from Oceanic Exploration Co and its subsidiary, Petrotimor Companhia de Petroleos over claims that ConocoPhillips committed tax fraud and other crimes in gaining its Timor Sea oil fields in south-east Asia. Oceanic is seeking $10.5 billion in damages.
    June 30 2004
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    How the OECD helps the global tax environment
    By Jeffrey Owens, director, Centre for Tax Policy and Administration, OECD
    June 30 2004
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    Treaty highlights issue of participation exemption
    A Brussels court has just ruled that a dividend of Hong Kong origin is entitled to Belgium's 95% participation exemption, according to Kurt De Haen and Magalie Delattre of PricewaterhouseCoopers
    June 30 2004
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    Structuring multinational groups in Europe
    The number of EU member states increased from 15 to 25 on May 1 this year. In a single move, the opportunities to structure investments for multinational groups in Europe multiplied, according to Götz Wiese and Henrik Lay of Latham & Watkins
    June 30 2004
  • High court backs retailer in UK VAT case
    A test case brought by Debenhams, a UK retailer, could cost Customs & Excise as much as £300 million ($549 million) in lost revenue. The June 29 2004 High Court ruling upheld Debenhams' appeal against an earlier tax tribunal decision that said the company was guilty of avoiding value-added tax (VAT).
    June 30 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. The event takes place at the Ritz-Carlton hotel on Wednesday September 29 and Thursday September 30.
    June 30 2004
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