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  • Mexican update: Tax treaties under negotiation
    Mexico is now in negotiations with several countries to sign tax treaties
    June 19 2004
  • Iceland to cut company taxes
    The prime minister of Iceland, David Oddsson, last Monday, on June 14 2004, called for a cut in the country's corporate tax rate from 18% to 15%. Speaking at an event hosted by the American Enterprise Institute in Washington, DC, Oddsson said the cut would further increase Iceland's economic competitiveness.
    June 19 2004
  • UK defends EU tax position
    European leaders on June 18 2004 finalized a new constitution with the UK holding firm to its veto on tax matters, one of the so-called red line issues for UK prime minister Tony Blair. The EU's 25 member states need to ratify the constitution within two years.
    June 19 2004
  • Romania plans large corporate tax cut
    The government of Romania plans to reduce the country's corporate tax rate from 25% to 19% in 2005 according to a June 15 2004 announcement by finance minister Mihai Tanasescu. Parliament is expected to approve the cuts in September and they would then be effective from January 1 2005.
    June 19 2004
  • Recheio – Cash & Carry SA v Fazenda Pública/Registo Nacional de Pessoas Colectivas
    Recovery of sums paid though not due – Period of 90 days for the bringing of an action – Principle of effectiveness.
    June 16 2004
  • India considers scrapping dividend tax and cutting the corporate rate
    The finance ministry in India is considering supporting the proposal to scrap the dividend tax levied on companies and cutting the corporate tax rate to 30% in the 2004-5 Budget
    June 12 2004
  • EU update: Case questions Finnish credit system
    Advocate General Kokott issued her non-binding opinion in the Manninen case (C-319/02) on March 18 2004 regarding the compatibility of the Finnish tax credit system with the EC Treaty
    June 12 2004
  • UAE plans to amend tax law on bank profits
    The Central Bank of the United Arab Emirates (UAE) has hinted it will recommend a change in the law regarding taxes on banking profits for foreign and local banks
    June 12 2004
  • UK update: Government introduces tax shelter disclosure rules
    The government has finally published, in draft, details of the types of arrangement that will be subject to the new tax planning reporting requirements announced in the March 2004 Budget
    June 12 2004
  • ECJ rules in favour of taxpayers in Portuguese VAT case
    The European Court of Justice (ECJ) has delivered a ruling in a Portuguese value-added tax (VAT) case that favours sellers of shares and securities. The ECJ ruled that the sale of shares and other securities by a Portuguese holding company did not constitute economic activities according to an article in the EC Sixth VAT Directive and, therefore, were not subject to VAT. The ruling affects all EU member states.
    June 12 2004
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