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  • 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
  • Global corporate tax rates fall
    A survey by KPMG has found that global corporate tax rates continued to fall in most parts of the world. The 2004 survey found that the average rate for the members of the thirty OECD nations (Organisation for Economic Cooperation and Development) fell from 30.68% in 2003 to 29.96% in 2004.
    April 03 2004
  • EU rejects Gibraltar’s tax proposals
    The European Commission (EC) rejected Gibraltar's proposals for company tax reform on March 30 2004. The proposals would have replaced Gibraltar's 35% corporate tax rate with a payroll tax and a business property occupation tax that together could not exceed 15 % of company profits. But the EC ruled that the proposals would contravene EU state aid rules. The Gibraltarian government has pledged to challenge the decision.
    April 03 2004
  • Germany clarifies limited liability company tax status
    The German tax authorities released guidelines on March 29 2004 clearing up long-standing confusion over the classification of limited liability companies (LLCs) for tax purposes as either a partnership or a corporation
    April 03 2004
  • US receives support for WTO complaint over Chinese VAT
    Both Japan and the EU have supported the US complaint to the World Trade Organization over China's value added tax (VAT) policy to domestic semiconductor manufacturers. The complaint, made on March 18 2004, centres on an effective VAT rate of just 3% for Chinese semiconductor manufacturers compared to a 17% rate for all foreign equivalents.
    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
  • New Zealand tax change to lure R&D investment
    Overseas investment in New Zealand’s burgeoning biotech sector could be boosted by a tax change aimed at helping the country compete with Australia for venture capital
    April 03 2004
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