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  • pama-may04.jpg
    A new tax system for a new South Africa
    By Andile Pama, general manager: communications, South African Revenue Service
    April 30 2004
  • Transfer pricing specialist returns to Ernst & Young
    John Hobster, the former global CEO of Ernst & Young's transfer pricing practice who moved to Analysis Group in February 2003, has returned to the big four firm. Hobster rejoined Ernst & Young's London office as global head of accounts for transfer pricing and tax-effective supply chain management on April 6 2004. The move spells the end of Analysis Group's UK transfer pricing activities, which have been centralized, in the its Denver office.
    April 30 2004
  • Deloitte steals Ernst & Young's US practice head in Europe
    Ken Bransom, the former head of Ernst & Young's US practice in Europe, has moved to Deloitte. Specializing in the US-European taxation of merger and acquisition planning and structured finance, Bransom joined Deloitte's London office on March 23 2004 and will work with a team of nearly 30 tax specialists led by Jeff Wehner that focuses on US companies with operations in Europe.
    April 30 2004
  • Bush and Kerry representatives debate tax policy
    Key advisers to the John Kerry and George Bush presidential campaigns debated tax policy at a conference in Washington DC on April 23 2004. Pamela Olson, former assistant secretary of the Treasury for tax policy, represented the Bush campaign while Gene Sperling, former national economic adviser to President Clinton, represented Kerry.
    April 30 2004
  • Tax specialist at the US Treasury returns to private practice
    Sutherland Asbill & Brennan announced the return of Ann Cammack to their tax group on April 15 2004. Cammack rejoined the firm following a stint as an attorney adviser in the office of tax policy at the US Treasury. She will focus her practice on the taxation of insurance companies and insurance products from the firm's Washington DC office.
    April 30 2004
  • Pillsbury Winthrop expands west coast tax practice
    Timothy Burns, a tax lawyer specializing in partnership and private equity matters, has rejoined the San Francisco office of Pillsbury Winthrop as a partner. Burns left the firm in 2002 to join Lombard Investments, a private equity management company.
    April 30 2004
  • Transfer pricing and thin-capitalization rules extend to domestic transactions
    The 2004 Finance Bill confirms that, from April 1 2004, the UK's transfer pricing rules, which until March 31 2004 applied only to cross-border related party transactions, are extended so that an arm's length price is also imposed for tax purposes on related party transactions within the UK. This includes sale of goods, supply of services including head office and management services, licensing of intangibles, financial arrangements such as related party loans and guarantees and secondment of staff.
    April 30 2004
  • bogenschuetz-may04.jpg
    EU targets Germany's exit tax regime
    Germany could face proceedings in the European Court of Justice (ECJ) if it fails to respond to a European Commission (EC) demand to end its exit tax on unrealized capital gains of persons who leave the country. If Germany does not respond within two months of the April 19 2004 notice the EC will be able to challenge Germany's exit tax before the ECJ.
    April 30 2004
  • Whether a US LLC is a company or a partnership
    After a decade of pondering, the German tax authorities have issued a Directive defining their position on the classification of US limited liability companies (LLCs) as corporations or partnerships for German tax purposes (Directive of March 19 2004). The Directive establishes no general rule or presumption in favour of one result or the other, but does identify the relevant factors for case-by-case analysis.
    April 30 2004
  • Government releases new incentives to promote investment
    On April 9 2004 the Argentine Ministry of Economy announced several changes to the tax system mainly aimed at promoting investment in Argentina. The more relevant initiatives are as follows:
    April 30 2004
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