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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
  • 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
  • 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
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