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  • 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
  • Serbia plans lowest corporate tax in Europe
    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.
    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
  • Staatssecretaris van Financiën v D Lipjes
    Sixth VAT Directive – Article 28b(E)(3) – Services by intermediaries – Place of supply.
    May 26 2004
  • Businesses faced with VAT disclosure rules
    Tax specialists were less scathing about the draft disclosure regulations for value-added tax (VAT) transactions which the UK Customs & Excise’s released on May 13 2004
    May 22 2004
  • US inbound update: Guidance on abusive foreign tax credit structures
    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
    May 22 2004
  • Tax advisers attack UK disclosure regulations
    The UK Inland Revenue’s tax avoidance regulations, published on May 17 2004, have been met with universal condemnation from tax lawyers and accountants
    May 22 2004
  • Indian update: Law on discriminatory tax rates for foreign companies lies dormant
    In a recent unreported judgment, the Mumbai tribunal has held that the provision in Indian income-tax law authorizing taxing a foreign company at a rate higher than the rates applicable to an Indian company is still not activated by the legislature
    May 22 2004
  • ATO targets professional services firms’ tax plans
    The remuneration schemes for partners in law and accounting firms in Australia has come under intense scrutiny after KPMG agreed a A$100 million ($69 million) payout to the Australian Taxation Office (ATO) for allegedly breaching anti-avoidance tax rules
    May 22 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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