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  • Tax policy the key to Ireland’s prosperity
    Charlie McCreevy, the Irish finance minister, has identified the country's tax policy as the key to its economic success in recent years. In a speech on June 24 2004 McCreevy reiterated the government's opposition to French and German calls for greater EU tax harmonization, saying that Ireland remains committed to maintaining its tax sovereignty and its low corporate tax rates.
    June 26 2004
  • French update: When French companies set up a foreign holding and abuse of law
    The French tax authorities use the abuse-of-law theory as an obstacle to oppose tax avoidance schemes when the latter are deemed excessive
    June 26 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 26 2004
  • UK tax authorities back down over disclosure rules
    Tax lawyers and accountants last week welcomed a relaxation of the proposals on disclosing potentially abusive tax schemes to the UK Inland Revenue
    June 26 2004
  • Brazil gives more time for tax protests
    Brazil's House of Representatives' Commission of Finance and Taxation on June 23 2004 approved a law project that extends the time period for filing protests or appeals against federal tax assessments from 30 to 60 days.
    June 26 2004
  • UAE ratifies five tax treaties
    The United Arab Emirates (UAE) has ratified five tax treaties, taking the country's tax treaty network to a total of 43. The new tax treaties are with Austria, New Zealand, Mozambique, Sri Lanka and Korea.
    June 20 2004
  • US House of Representatives passes international tax overhaul
    In a vote of 251 to 178 the House of Representatives passed the American Jobs Creation Act (AJC bill) last Thursday, June 17 2004, after months of intense lobbying and deal making
    June 19 2004
  • Korea clarifies international tax laws
    The National Tax Service of Korea (NTS) on June 15 2004 issued rulings on The Law for the Coordination of International Tax Affairs
    June 19 2004
  • Dutch tax inspectors to force the pace of disclosure
    Companies with operations in the Netherlands could be forced to hand over all information that tax inspectors consider potentially relevant to the collection of taxes
    June 19 2004
  • Irish update: Interest payments to US companies and LLCs
    Although Irish tax law imposes an obligation on companies generally, and on others who pay interest to persons whose usual place of abode is outside Ireland, to withhold tax from certain payments of interest, there are extensive carve-outs from this withholding obligation in the case of outbound interest payments
    June 19 2004
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