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  • German update: Exit tax planning window opens
    In March 2004 the European Court of Justice (ECJ) invalidated a French statute that taxed the unrealized appreciation inherent in corporate stock held by long-term French resident individuals upon transfer of their tax residence from France to another country (Hughes de Lasteyrie du Saillant - Case C-9/02)
    June 12 2004
  • Olson rejoins private practice after Treasury service
    The former assistant secretary for tax policy in the US Department of the Treasury, Pamela Olson, rejoined Skadden, Arps, Slate, Meagher & Flom's Washington, DC office on June 2 2004. Olson had supervisory responsibility for policy analysis, advice and recommendations relating to all aspects of domestic and international taxation at Treasury.
    June 12 2004
  • US international tax bill changes released
    The House Ways and Means Committee is scheduled to release changes today on the American Jobs Creation Act (AJC bill)
    June 12 2004
  • Incoming EU president backs calls for minimum corporate tax rate
    The Dutch finance minister, who will oversee the EU's finance policy when the Netherlands takes over the presidency of the EU on July 1 2004, has backed calls for a minimum corporate tax rate. Gerrit Zalm agrees with France and Germany that member states should impose a minimum corporate tax rate in the newly-expanded EU. On June 8 Ireland's finance minister, Charlie McCreevy, whose country holds the presidency until the end of June, rejected the idea.
    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
  • 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
  • Israel promises more tax cuts
    Binyamin Netanyahu, the Israeli finance minister, has promised further tax cuts to value-added tax and corporate tax rates if the country's GDP growth continues. The June 9 2004 parliamentary statement follows the announcement of a cut in corporate tax rates from 36% to 30% over four years.
    June 12 2004
  • Simpler VAT system beckons for Europe
    The European Commission (EC) has begun a consultation on the possibility of a so-called one-stop-shop VAT system for the EU
    June 05 2004
  • Swiss update: Progress on the tax amnesty debate
    The debate on tax amnesty has been going on for more than ten years
    June 05 2004
  • EU delays final decision on Savings Tax Directive
    The council of EU finance ministers (ECOFIN) delayed a final decision on the timing of the Savings Tax Directive at a June 2 2004 meeting in Luxembourg
    June 05 2004
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