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  • 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
    April 24 2004
  • Czech VAT law scrapes through with injured minister’s vote
    A parliamentary vote on the Czech Republic’s controversial value added tax (VAT) bill went ahead on April 22 2004 despite one of the key proponents of the bill being involved in a car crash
    April 24 2004
  • US inbound update: New rules give greater flexibility after a tax-free stock acquisition
    It is common in the US to acquire companies in tax-free stock acquisitions
    April 24 2004
  • Tax officials raid Yukos offices
    Russian tax officials stepped up pressure on Yukos by raiding the oil company's headquarters on April 22 2004 in search of evidence of tax evasion. Mikhail Khodorkovsky, the company's former chief executive and main shareholder, has been in detention since his arrest in October 2003 on charges of fraud and tax evasion.
    April 24 2004
  • Saudi Arabia approves corporate tax cut
    The Saudi Arabian cabinet on April 23 2004 approved in principle the Saudi Arabian Income Tax Law of 2004 that would reduce the rate of corporate income tax for large foreign investors from 30% to 20%. The law will take effect when it is published in the Saudi Gazette.
    April 24 2004
  • Russia increases oil companies’ tax burden
    The country's lower house of parliament on April 23 2004 approved a package of amendments to the country's tax code that increases taxes on oil exports and oil production. The Bill, part of the government's tax reform efforts planned for this year and next, would increase oil export duties from August 1 2004 and implement a new unified mineral extraction tax from January 1 2005.
    April 24 2004
  • Irish update: What the new Finance Bill will mean
    The increasing complexity and range of tax rules affecting international business require sophisticated and dynamic tax infrastructures in order to deliver global tax objectives
    April 17 2004
  • BT Group faces state aid complaint
    UK telecommunications company BT Group is facing a complaint by network provider Vtesse Networks that it received illegal state aid. The European Commission confirmed on April 15 2004 that it had received a complaint about allegedly unfair tax rebates on the property tax due for BT's telecommunications premises.
    April 17 2004
  • Japanese update: Diet's US treaty ratification to bring new benefits
    The Japanese Diet is expected to ratify the new treaty by the end of March 2004, allowing the treaty to become effective on January 1 2005 in general, except for the provisions relating to withholding tax on dividends, interest, and royalties, which will become effective on July 1 2004
    April 17 2004
  • Electricite de France takes tax dispute to the ECJ
    The French energy company Electricite de France (EdF) will file a lawsuit with the European Court of Justice (ECJ) to resolve a tax dispute with the European Commission. The European Commission ruled on February 17 2004 that the French government had broken EU state aid rules in the form of tax breaks for EdF and ordered the company to repay €1.2 billion ($1.4 billion) in unpaid tax and interest.
    April 17 2004
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