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  • Finland reduces rates in corporate tax shake-up
    The Finnish government unveiled a corporate tax reform package on May 19 2004 that will reduce the corporate tax rate from 29% to 26% and abolish the imputation credit system
    May 30 2004
  • US outbound update: IRS releases APA programme annual report
    The Internal Revenue Service (IRS) has released its annual report on the US advance pricing agreement (APA) programme covering calendar year 2003 (See Announcement 2004-36)
    May 30 2004
  • Russian court reaffirms Yukos tax bill
    A Russian court on May 26 2004 upheld a Tax Ministry demand for $3.5 billion in back taxes from Yukos for the 2000 tax year. The oil company vowed to appeal against the ruling.
    May 30 2004
  • China drops deed tax for mergers and reorganizations
    The Chinese Ministry of Finance and State Administration of Taxation have issued a notice outlining a deed tax exemption for mergers and reorganizations
    May 30 2004
  • Professional services firms win 53% of the tax services market in Europe
    Dominated by the big four, professional services firms won more than half of the outsourced, tax-services dollar in Europe according to International Tax Review’s survey, leaving law firms with a 47% share
    May 30 2004
  • EU Savings Tax Directive hits new barriers
    Despite reaching agreement with Switzerland on implementing the EU Savings Tax Directive on January 1 2005, the European Commission has warned that it cannot guarantee that adequate arrangements will be in place by that date. Liechtenstein, Monaco and Andorra have yet to agree on the Directive and an offer from San Marino was said to be good, but not ideal.
    May 30 2004
  • Shearman & Sterling loses US tax lawyer
    Stephen Millman, a former senior partner at Shearman & Sterling, defected to US rival Watson Farley, & Williams on May 24 2004. Millman specializes in leveraged leasing and taxation of partnerships and real estate.
    May 30 2004
  • Netherlands proposes fiscal unity for non-resident companies
    Non-resident companies could get more favourable tax treatment in the Netherlands after the Dutch Ministry of Finance issued a resolution on Dutch fiscal unity rules
    May 30 2004
  • Staatssecretaris van Financiën v D Lipjes
    Sixth VAT Directive – Article 28b(E)(3) – Services by intermediaries – Place of supply.
    May 26 2004
  • Franco-German plan for harmonized EU corporate tax gains momentum
    The Franco-German push for harmonized corporate tax rates across the EU’s 25 member states gained momentum last week when Robert Verrue, director-general of taxation and customs at the European Commission, gave support to a single, EU-wide company tax base
    May 22 2004
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