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  • hongkong-1-capmkts04.gif
    Hong Kong - Hong Kong attempts to move ahead as a fund management centre
    By Florence Chan and Victor Yung of Ernst & Young, Hong Kong
    April 15 2004
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    Italy - The Italian tax reform: new opportunities for capital markets
    By Luca Dezzani, Dezzani, Milan
    April 15 2004
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    Argentina - Tax controversy surrounds corporate bonds in Argentina
    By Daniel Caracciolo and Pablo Tonina of Deloitte, Buenos Aires
    April 15 2004
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    UK - Overseas developments drive UK tax reform
    By Graham Airs and Zoe Brown, Slaughter and May, London
    April 15 2004
  • Singapore gives tax breaks for accounting and law firms
    The government of Singapore has extended tax breaks to Singapore-based audit, accounting, and law 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 operations.
    April 10 2004
  • EU update: French exit tax incompatible with EC Treaty
    The European Court of Justice ruled on March 11 2004 that the French legislation taxing unrealized capital gains simply because a taxpayer moves to another EU member state infringes the freedom of establishment (case C-9/02 Hughes de Lasteyrie du Saillant).
    April 10 2004
  • US outbound update: IRS withdraws foreign tax credits notice
    In 1998 the IRS and the Treasury Department got the attention of the outbound international tax community by issuing Notice 98-5. The notice sought to challenge certain tax-motivated transactions that generated foreign tax credits (FTCs) by testing their substance under an economic profits test. The transactions described in Notice 98-5 were later included as "listed transactions" subject to the tax shelter disclosure, registration and list maintenance requirements.
    April 10 2004
  • Slovak parliament overrides presidential VAT veto
    The Slovak parliament has overridden President Rudolf Schuster's March 29 2004 veto of the proposed value added tax (VAT) law. The proposed law is set to take effect on May 1 2004, the day Slovakia joins the EU, and would introduce a flat 19% VAT rate.
    April 10 2004
  • Glaxo challenges $2.7 billion transfer pricing claim
    GlaxoSmithKline Holdings on April 2 2004 filed a petition in the US Tax Court contesting a multibillion-dollar transfer pricing claim. The US Internal Revenue Service (IRS) made its claim in January against Glaxo US, a US subsidiary of the UK-based pharmaceutical manufacturer GlaxoSmithKline.
    April 10 2004
  • Korb appointed chief counsel of the IRS
    On April 8 2004 the Senate approved President Bush's nominee, Donald Korb, as Chief Counsel of the Internal Revenue Service and assistant general counsel at the Treasury. Korb, a partner in the Cleveland office of Thompson Hine, started his career in the Office of the Chief Counsel of the IRS from 1974 to 1978 and returned to the IRS as assistant to the commissioner from 1984 to 1986 coordinating the process that led to the landmark Tax Reform Act of 1986.
    April 10 2004
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