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  • 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
  • Yukos begins legal fight over tax claim
    The embattled Russian oil company Yukos on Friday May 7 2004 faced the first stage of a potentially lengthy legal battle over a $3.5 billion tax claim from the Russian government. The opening of the hearings followed further criticism by Russia's finance minister, Alexei Kudrin, of Yukos' tax optimization schemes.
    May 08 2004
  • UK update: 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
    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
  • US Senate begins internet tax debate
    The US Senate voted on Monday April 26 2004 to begin discussion on a bill that would prevent states from taxing internet access. The Senate voted 74 to 11 to begin debate on the bill to make permanent a ban on access taxes that expired in November 2003.
    May 02 2004
  • Germany warns EU accession countries over tax rates
    German Chancellor Gerhard Schröder on April 26 2004 delivered a warning to the 10 new countries that joined the EU on May 1 2004 that the use of low corporate tax rates to attract foreign investment was unacceptable. Corporate tax rates in the 15 countries in the EU before May 1 2004 were about 10% higher on average than those of the 10 new members, prompting fears that older EU members would lose valuable foreign direct investment.
    May 02 2004
  • EU update: French tax on certain interest incompatible with the EC Treaty
    In a March 4 2004 decision, the ECJ held that France's taxation of certain types of foreign-source investment income is incompatible with the EC Treaty (case C-334/02, Commission v. France)
    May 02 2004
  • Deloitte severs tax and legal arm in France
    Last week Deloitte Touche Tohmatsu, one of the big-four professional services firms, announced that it has separated its tax and legal arm in France, Deloitte & Touche Juridique et Fiscal, in order to comply with French regulations
    May 02 2004
  • UK tightens tax-relief rules for film co-productions
    From July 1 2004 any film from France, Italy, Denmark or Iceland applying for tax relief on the grounds that it is a British co-production must increase the proportion of their budgets spent in the UK from 30% to 40%. The announcement on April 27 2004 is designed to stop so-called co-productions with British filmmakers benefiting from tax relief without providing proportional benefits to the UK economy.
    May 02 2004
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