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  • Spanish update: Benefits of the Canary Islands' special zone
    The special Canary Islands Special Zone (ZEC) tax regime has been in force since 2000 after authorization by the EU authorities
    May 30 2004
  • Group litigation order victory on EU losses
    Last week the UK court of appeal overturned the High Court decision that would have required companies involved in the group litigation order case against the UK Inland Revenue to pursue their case individually. The group litigation order claim is based on the principles in the Marks & Spencer case, which is expected go before the European Court of Justice next year at the earliest.
    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
  • Italian update: Shipping companies now taxed by tonnage
    Following the example of other European countries, Italy has adopted a special tax regime for the income deriving from the use of certain vessels, having a net tonnage higher than 100 tons, under the form of so-called tonnage based corporation tax (the Tonnage Regime), pursuant to the new articles from 155 to 161 of the Italian Tax Code (ITC), as amended
    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
  • Argentina slaps 20% tax on natural gas exports
    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.
    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
  • 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
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