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The Brazilian Senate is considering changes to the tax treatment of foreign imports, due to come into force this year, that could benefit companies in the automotive and pharmaceutical industries. Provisional Measure 164 which levies Program for Social Integration contributions (PIS) and Contribution for the Financing of Social Security (COFINS) on imports of goods and services, will take effect on May 1 2004.

The Australian Government has proposed its latest reforms of the country's international tax system with the introduction of the New International Tax Arrangements (Participation Exemption and Other Measures) Bill 2004 into parliament on April 1.

Kenneth Bezozo, a corporate tax partner at US law firm Haynes and Boone, was appointed co-head of the firm's newly-opened New York office on April 21 2004. Bezozo specializes in corporate, business planning and taxation matters including structuring, formations, mergers and acquisitions, dispositions and restructurings.

A survey of business confidence among middle market companies in the UK has found real concerns within the sector over taxation and the administrative burden.

Richard Stamm will be the new head of PricewaterhouseCoopers' US tax practice from July 1 2004. Stamm joined Pricewaterhouse-Coopers in 1976, is a member of both the US and global tax leadership teams and oversees each of PricewaterhouseCoopers' specialized practice units. He will replace Rick Berry who will retire at the end of the firm's fiscal year.

International law firm Greenberg Traurig expanded its US tax presence on April 2 2004 with the hire of Daniel Kraus for its Chicago office. Kraus, formerly a partner at Schiff Hardin, concentrates his practice in flow-through entity taxation, taxation of real estate investments, affordable housing and community development, start-up and growth-oriented investments, tax controversy, and tax litigation.

Sixth VAT Directive – Article 17(1) and Article 18(1) and (2) – Right to deduct input VAT – Conditions of exercise.

Reference for a preliminary ruling – Interpretation of the Sixth VAT Directive – Right of a Vorgründungsgesellschaft (civil-law partnership the object of which is to prepare the means necessary for the activities of a capital company yet to be formed) to deduct input VAT – Transfer for consideration of the totality of those means upon formation of the capital company – Transfer not subject to VAT in consequence of the exercise by the member state concerned of the option provided for in Article 5(8) of the Sixth VAT Directive.

Turnover taxes – Common system of value added tax – Article 17 of the Sixth Directive 77/388/EEC – Deduction of input tax – Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property – Adjustment of deductions – Application to current leases.

Directive 2001/44/EC – Choice of legal basis.