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  • 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
  • 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
  • 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
  • Advance pricing agreements on the way to Hungary
    After introducing transfer pricing documentation requirements in 2003, the Hungarian government is drafting legislation to introduce advance-pricing agreements (APAs) by 2005
    June 26 2004
  • Australian update: What was in the federal Budget
    Peter Costello described his ninth - and perhaps final - Budget as designed to keep Australia's economy strong
    June 26 2004
  • Italy clarifies new dividend tax regime
    The Italian tax authorities have issued guidelines on the new dividend tax regime that came into force on January 1 2004
    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
  • US inbound update: Taxpayer victory in check-and-sell case
    US taxpayers recently scored an important victory in Dover Corp v. Commissioner, which has monumental ramifications in the US tax treatment for disposing of non-US operations
    June 26 2004
  • Companies lack effective tax risk management
    Half the companies which participated in a recent survey on tax risk management said their board directors have not discussed or agreed a policy on the issue
    June 26 2004
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