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  • Norwegian update: Tax reform proposal
    The government released, on March 26 2004, a white paper aiming at improving the direct tax system
    May 02 2004
  • Financial transaction exemption changes and new capital gains rules
    On April 2 2004 the authorities issued Provisional Measure 179 (PM 179), which modifies the legislation related to the temporary contribution on financial activities (CPMF). The CPMF was first created in 1997 as a temporary tax on financial transactions and is charged at the rate of 0.38% on every debit (withdrawals and transfers, for example) made to a bank account.
    April 30 2004
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    Interest and Royalties Directive moves to full enactment
    Some EU members have conformed with the Interest and Royalties Directive. Others will benefit from transitional arrangements. Philippe de Clippele and Benoit Verschueren of PricewaterhouseCoopers bring us up to date with the state of implementation
    April 30 2004
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    Tax advantages prove their worth to R&D location
    Before deciding where to locate R&D, companies need to consider which countries are the most attractive. Ken Murray and David Cobb of Deloitte provide an overview of the places with the best tax incentives for performing R&D
    April 30 2004
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    Media companies reveal tax priorities
    Sed Crest speaks to tax executives at multinational media companies, and their advisers, discovering their tax objectives and how they achieve them
    April 30 2004
  • UK and Gibraltar challenge EU state aid claims
    The governments of the UK and Gibraltar have challenged a European Commission (EC) finding that Gibraltar's proposed corporate tax reform measures are not compatible with EU state aid rules. The two countries could take their case to the European Court of Justice after the EC declared that Gibraltar's tax system should be the same as the UK's if it is to be regarded as part of the UK for EU purposes.
    April 30 2004
  • Beneficial ownership lacks proper meaning
    International tax and beneficial ownership intersect when royalty payments are made cross-border. But there is no consistent definition of beneficial ownership that everyone can use, says Carlos Vargas of KPMG
    April 30 2004
  • Roschier Holmberg aligns with Baltic law firms
    Finland's largest law firm, Roschier Holmberg, has formed an alliance with law firms from Estonia, Latvia and Lithuania in time for those countries' accession to the EU on May 1 2004. Raidla & Partners, Lejins Torgans & Vonsovics and Norcous & Partners, all of which have tax practices to compliment Roschier Holmberg's eight-strong tax team, agreed to the alliance on April 4 2004.
    April 30 2004
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    Law firm merger creates new tax practice
    Robert Stack: The combination broadens our reach Wilmer Cutler Pickering and Hale and Dorr will combine on May 31 2004 to create one of the largest law firms in the US. The new tax practice will have a total of 16 partners and over 30 lawyers.
    April 30 2004
  • Singapore gives tax breaks to law and accounting firms
    The government of Singapore has extended tax breaks to all Singapore-based audit, accounting, and legal firms to strengthen the country's position as an international hub for headquarters operations and to encourage professional service firms that are structured as partnerships to expand their activities.
    April 30 2004
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