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Stillson MacDonnell, a tax attorney at Littler Mendelson in San Francisco, was named chair of the employment tax committee of the tax section of the American Bar Association on April 22 2004. MacDonnell specializes in ERISA and employment tax and has successfully handled numerous employment tax audits and litigation before the IRS.

Member states need to respond to ECJ decisions in an holistic way, says Philip Gillett, group taxation controller of ICI, in an interview with International Tax Review

Turnover taxes – Common system of value added tax – Article 17 of the Sixth Directive 77/388/EEC – Deduction of input tax – Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property – Adjustment of deductions – Application to current leases.

Reference for a preliminary ruling – Interpretation of the Sixth VAT Directive – Right of a Vorgründungsgesellschaft (civil-law partnership the object of which is to prepare the means necessary for the activities of a capital company yet to be formed) to deduct input VAT – Transfer for consideration of the totality of those means upon formation of the capital company – Transfer not subject to VAT in consequence of the exercise by the member state concerned of the option provided for in Article 5(8) of the Sixth VAT Directive.

Directive 2001/44/EC – Choice of legal basis.

Sixth VAT Directive – Articles 2, 4(2), 13B(d) and 19(2) – Meaning of ‘economic activities’ – Meaning of ‘incidental financial transactions’ – Services effected for consideration.

Sixth VAT Directive – Article 17(1) and Article 18(1) and (2) – Right to deduct input VAT – Conditions of exercise.

Sixth VAT Directive – Tax on insurance premiums – Higher rate applicable to certain insurance contracts – Insurance connected with the rental or sale of domestic appliances – State aid.

Two more economists have moved from the big four to a legal practice in the US, adding to the movement in the transfer pricing services market there

The Supreme Court of India has dismissed a petition made for reviewing its earlier decision on the validity of Circular 789 issued by the Central Board of Direct Taxes