International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Search results for

There are 33,160 results that match your search.33,160 results
  • The government of Argentina announced on May 27 2004 that it will impose a 20% tax on natural gas exports as part of President Nestor Kirchner's efforts to ease the country's energy crisis. The tax will surpass what most industry analysts expected to be a 15% tax after an energy plan unveiled on May 11 2004 indicated the tax was imminent.
  • 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.
  • The Chinese Ministry of Finance and State Administration of Taxation have issued a notice outlining a deed tax exemption for mergers and reorganizations
  • 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
  • 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.
  • 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
  • Serbian finance minister Mladjan Dinkic on May 25 2004 announced plans to cut the corporate tax from 14% to 10%. With the exception of Estonia, which has a zero rate of corporate tax in certain cases, it would be the lowest corporate tax rate in Europe. The news will not be welcomed by German chancellor Gerhard Schroeder, who has expressed concerns about low corporate tax rates, which could lure investment away from higher-tax states.
  • 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)
  • Sixth VAT Directive – Article 28b(E)(3) – Services by intermediaries – Place of supply.
  • In Notice 2004-19, the Treasury Department and the IRS abandoned proposals announced in Notice 98-5 (1998-1 C.B. 334), to require foreign tax credit planning structures to satisfy a broadly worded economic-profit test and, instead, announced various specific steps to combat abusive foreign tax credit planning