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  • Corporates unhappy with UK Inland Revenue merger plan
    Corporate taxpayers are unimpressed with the UK government’s plans to merge the Inland Revenue and Customs & Excise, the country’s two tax collection agencies
    May 08 2004
  • French update: When a foreign parent charges central cost deductions to a French subsidiary
    Deduction of expenses by French subsidiaries, resulting from rebilling by foreign parent companies is likely to attract the attention of the French tax authorities
    May 08 2004
  • Presidential challenger Kerry promises international tax overhaul
    John Kerry, the Democrat challenger to US President George W Bush, is promising to overhaul international corporate tax arrangements, the biggest of its kind in 40 years, if he wins office in the US presidential elections in November 2004
    May 08 2004
  • Dewey Ballantine bursts onto European tax scene
    The US law firm Dewey Ballantine has boosted its European tax presence by setting up new practices in Milan and Frankfurt
    May 08 2004
  • UK companies face probe into tax avoidance scheme
    The UK Inland Revenue is investigating more than 30 leading UK companies that used a controversial tax planning scheme involving currency swaps to deliver big reductions in corporation tax. The Inland Revenue claims the scheme has cost up to £1 billion ($1.8 billion) in lost revenue.
    May 08 2004
  • Australian update: Bill heralds dramatic shift in taxation of foreign income
    On April 1 2004 the Australian federal government tabled legislation in parliament containing the most significant changes to emerge from the review of international tax arrangements
    May 08 2004
  • Argentina extends transfer pricing deadline
    Because of a delay in the publication of final regulations and customized filing forms for new transfer pricing legislation, the Argentine government has extended the filing deadline to August 2004. The original filing deadline for the new legislation, which will introduce a new penalties regime, was November 2003.
    May 08 2004
  • Belgium concedes to EU on coordination centres
    Mario Monti, the EU’s competition commissioner, on May 6 2004 met with representatives of the Belgian government to iron out a dispute over the country’s corporate tax regime
    May 08 2004
  • Belgium v Temco Europe SA
    Sixth VAT Directive – Exemptions – Leasing and letting of immovable property – Meaning of leasing of immovable property – Licence for the use of a building without allocation of a specific area, granted by a company to three other companies in the same group, for a price determined by reference to the size of the area occupied, and the turnover and number of employees of each company.
    May 03 2004
  • European Commission proposes transfer pricing code of conduct
    The European Commission on April 27 2004 proposed a code of conduct to eliminate double taxation in cross-border transfer pricing cases. The proposal, based on the work of the EU Joint Transfer Pricing Forum, would apply in cases where an EU member state's tax administration increases the taxable profits of a company from its cross-border intra-group transactions, for example by making a transfer pricing adjustment.
    May 02 2004
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