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  • Canadian update: What the new foreign affiliate changes will offer
    On February 27 2004 the minister of finance released Revised Draft Legislation and Explanatory Notes (the new proposals) that contains significant changes to Canada's foreign affiliate regime
    April 03 2004
  • Slovakia stalls on VAT law
    The president of Slovakia, Rudolf Shuster, has refused to sign the value added tax (VAT) law agreed by parliament ahead of the country’s accession to the EU on May 1 2004
    April 03 2004
  • UBS focuses on tax risk control
    Oliver Bartholet, the head of tax for UBS, the Swiss bank, has identified transfer pricing arrangements as the chief area of risk for tax directors and says that their enforcement and documentation will be one of the main tasks for the bank’s tax function in the next 12 months
    April 03 2004
  • Vodafone under pressure over VAT
    Vodafone is resisting attempts by UK Customs and Excise to recover millions in value-added tax that the tax authority says is payable on sales of pre-paid phone cards. The dispute is the first concrete evidence of plans to crack down on tax avoidance that the chancellor of the exchequer Gordon Brown unveiled in his March 17 2004 Budget speech.
    April 03 2004
  • ABA urges Congress to simplify US tax laws
    Testifying before a subcommittee of the House Committee on Ways and Means on March 30 2004, the American Bar Association (ABA) has urged Congress to simplify US tax laws. Richard Shaw, head of the ABA's section of taxation, said that simplification is crucial to a tax system that is fair and can be administered efficiently.
    April 03 2004
  • Chairman Thomas blames corporate lobby over tax Bill delay
    US House Ways and Means Committee chairman, Bill Thomas, has blamed lobbying from Microsoft, Boeing and Caterpillar for delaying progress on his Bill designed to replace the export tax credits legislation averting $4 billion in WTO sanctions
    April 03 2004
  • Poland adopts indirect tax laws to comply with EU
    After much debate in parliament Poland has finally adopted new value-added tax (VAT) and excise tax laws to comply with EU Directives ahead of the country's accession to the EU on May 1 2004. But many multinational companies feel they have not been given enough time to comply with the new rules.
    April 03 2004
  • US Senate approves tax treaty with Sri Lanka
    The US-Sri Lanka tax treaty approved by the US Senate on March 25 2004 contains provisions to address tax barriers to trade and investment between the two countries. It also contains administrative provisions, including rules for resolving disputes and for exchanging tax information.
    April 03 2004
  • UK update: Tax implications of international accounting standards
    Any company considering the adoption of international financial reporting standards (IFRS) will need to consider the tax implications of such a move. In the UK, the main tax area likely to be affected is financial instruments
    April 03 2004
  • Slovakia
    Country facts Area: 49,035 km2
    April 01 2004
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