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  • Treasury traps for the unwary
    Parent companies could be liable for unforeseen charges if they fail to plan before using income from associated companies overseas, warn David Golden, Margie Rollinson, David Benson and Elizabeth Hale of Ernst & Young in Washington, DC
    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
  • Czech VAT law scrapes through with injured minister's vote
    Aparliamentary 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 30 2004
  • Tax reform could increase foreign investment in Australia
    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.
    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
  • Bush and Kerry representatives debate tax policy
    Key advisers to the John Kerry and George Bush presidential campaigns debated tax policy at a conference in Washington DC on April 23 2004. Pamela Olson, former assistant secretary of the Treasury for tax policy, represented the Bush campaign while Gene Sperling, former national economic adviser to President Clinton, represented Kerry.
    April 30 2004
  • Tax specialist at the US Treasury returns to private practice
    Sutherland Asbill & Brennan announced the return of Ann Cammack to their tax group on April 15 2004. Cammack rejoined the firm following a stint as an attorney adviser in the office of tax policy at the US Treasury. She will focus her practice on the taxation of insurance companies and insurance products from the firm's Washington DC office.
    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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    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. If Germany does not respond within two months of the April 19 2004 notice the EC will be able to challenge Germany's exit tax before the ECJ.
    April 30 2004
  • Government releases new incentives to promote investment
    On April 9 2004 the Argentine Ministry of Economy announced several changes to the tax system mainly aimed at promoting investment in Argentina. The more relevant initiatives are as follows:
    April 30 2004
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