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  • John Ormerod takes the chair at Walbrook
    Walbrook, Deloitte’s former offshore advisory business, appointed an old colleague as chairman and launched its own tax advice division within a few days of each other at the beginning of June 2004
    June 05 2004
  • Canadian update: Legislation proposes extending limitation periods for federal tax debt collection
    The Canadian Supreme Court decision last year in Markevich v. The Queen affirmed that federal limitation periods may limit collection of long-outstanding tax debts
    June 05 2004
  • Irish tax advisers escape money laundering reports
    The Irish Department of Finance’s money laundering steering committee has relaxed the money laundering reporting obligations for the country’s tax advisers
    June 05 2004
  • Italian update: Decree implements tax-transparency regime
    On April 23 2004 the Italian Ministry of Finance issued an ad hoc Decree implementing the necessary detailed rules to make the so-called transparency regime fully effective
    June 05 2004
  • What inheritance tax can mean for investors
    When a non-resident individual is planning to make long-term investments in Spain, they should not forget to analyze the tax implications that may eventually arise for the heirs. We refer to the Spanish inheritance tax.
    May 31 2004
  • Tribunal rules on professional services fees
    The Mumbai Tribunal in Maharashtra State Electricity Board v. DCIT (83 TTJ 325), examined applicability of the old India-UK Double Tax Avoidance Treaty (DTAA), which was substituted by new DTAA in 1994, to fees received by a UK-based firm of solicitors for legal services provided to an Indian company.
    May 31 2004
  • Legislation proposes extending limitation periods for federal tax debt collection
    The Canadian Supreme Court decision last year in Markevich v. The Queen affirmed that federal limitation periods may limit collection of long-outstanding tax debts. However, many advisers speculated that the taxpayer's victory would be temporary at best given the Crown's public requests that the law be changed.
    May 31 2004
  • Collection of social contributions on imports
    The Brazilian government issued on January 29 2004, Provisional Measure (PM) 164/2004. This PM introduced new regulations to subject imports of goods and services to the social integration program contribution-import (PIS) and social security financing-import (COFINS).
    May 31 2004
  • Change of government clouds business tax climate
    Iraq does have corporate tax rules in spite of the year-long turmoil. But they could be changed after the transfer of sovereignty in June 2004, warn Mahyra Roy and Michel Picard of KPMG
    May 31 2004
  • Taxes rise for bringing talent into Brazil
    The Brazilian economy could be the loser from the increase in the tax burden on the import of services, warn Gustavo Haddad and Bruno Carramaschi of Goulart Penteado, Iervolino e Lefosse Advogados, in cooperation with Linklaters
    May 31 2004
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