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  • 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
  • Tax group leaves Irwin Mitchell to form 4 Eyes
    The tax practice at UK law firm Irwin Mitchell has broken away to set up independently. The new tax service provider will be called 4 Eyes and will specialize in VAT and customs duties. Phillip Henwood will lead the group.
    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
  • Korea to modernize international tax laws
    Lee Yong-sup, the commissioner of Korea’s National Tax Service (NTS) promised on June 4 2004 that he will revise the country’s tax laws to align them more closely with global standards
    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
  • 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
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