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  • 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
  • Norwegian proposals benefit inter-company transactions
    The Norwegian government unveiled tax reform proposals on March 26 2004. The reforms would make inter-company dividends and inter-company capital gains on shares tax-free, and corresponding losses would be non-deductible. To prevent a tax-motivated realization of losses, that part of the reform would come into force from the day the proposal was presented. The rest of the reform would be phased in over the years 2005 to 2007.
    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
  • 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
  • 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
  • Clampdown on IP leaseback deals
    The New Zealand government is taking action against companies that might be tempted to avoid tax by entering sale and leaseback deals on their intellectual property
    April 03 2004
  • 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
  • Mexican update: Decree introduces maquiladora holding companies
    On October 13 2003 President Fox issued a decree (the New Decree) that reformed the previous Decree for the Promotion and Operation of the Maquiladora Export Industry (the Decree) issued in 1998
    April 03 2004
  • French update: New withholding tax exemption case
    In a decision dated November 3 2003 (Conseil d'Etat, 244437, SARL Meridia France), the French Administrative Supreme Court had to decide whether the interest paid by a French company to a partner domiciled abroad as current account remuneration may benefit from the withholding tax exemption provided by section 131(4) of the French tax code
    April 03 2004
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