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  • 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.
  • 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
  • The Australian commissioner of taxation, Michael Carmody, recently penned a letter to the chairperson of all publicly listed companies, reinforcing the messages in the document that he released in June last year - the Australian Taxation Office's (ATO) Large business and tax compliance booklet
  • A survey of business confidence among middle market companies in the UK has found real concerns within the sector over taxation and the administrative burden
  • The European Commission (EC) has called on EU member states to increase cooperation to combat VAT fraud in an April 26 2004 report. The report recommends that member states take further steps to intensify administrative cooperation such as improving the exchange of information, increasing the human resources allocated to this work and removing remaining legal barriers to the fight against VAT fraud.
  • It is common in the US to acquire companies in tax-free stock acquisitions
  • Historically, Argentine-resident individuals have not been subject to domestic income tax on capital gains derived from the sale of shares, while foreign beneficiaries have been exempt under the provisions of Decree 2284 of 1991
  • 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.
  • 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.
  • The government of Argentina on April 9 2004 introduced plans for an anti-evasion tax package and a series of changes to the tax system designed to increase investment in the country. President Nestor Kirchner designed the package, which will be implemented over the next three years, to operate within guidelines established by the International Monetary Fund.