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There are 33,184 results that match your search.33,184 results
  • Japan approves tax treaty
    The Japanese parliament has approved the tax treaty signed with the US on November 6 2003. The treaty would eliminate source-country withholding taxes on all royalty income, dividends paid to parent companies owning a majority stake in the paying entity, and some interest income. Japan and the US are expected to exchange instruments of ratification on March 30 2004 in Tokyo, at which point the treaty will enter into force.
    March 31 2004
  • China gives tax amnesty to foreign residents
    The Chinese State Administration of Taxation has announced a tax amnesty that will allow foreign residents who are taxable in China to pay their overdue or underreported tax liabilities without penalties. The amnesty allows foreign residents or their withholding agents to remit overdue tax payments on or before June 30 2004, without penalties.
    March 31 2004
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    Vinson & Elkins LLP
    2300 First City Tower, 1001 Fannin, Houston, Texas 77002-6760 US
    March 31 2004
  • torys-wtax03.gif
    Torys LLP
    Suite 3000, Maritime Life Tower
    March 31 2004
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    Osler, Hoskin & Harcourt LLP
    Toronto
    March 31 2004
  • deloittead-svey-apr04.gif
    Deloitte
    March 31 2004
  • 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.
    March 31 2004
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    EU accession countries struggle towards VAT harmonization
    On May 1 2004 EU accession will force 10 new countries to fall into line with EU VAT rules. Simon Briault assesses the progress being made and the impact on multinational business and the EU tax landscape
    March 31 2004
  • Time runs down for accession
    With only a month to go before 10 new countries join the European Union, companies are struggling to cope with EU VAT legislation and missing opportunities to take advantage of tax-enabled business opportunities.
    March 31 2004
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    ECJ rules in taxpayer's favour over exit taxes
    Michael Hardwick: Tax ruling is part of a trend The European Court of Justice (ECJ) continues to exert a powerful influence on the domestic tax policies of EU member states after a landmark ruling on March 11 2004. The ECJ's ruling in favour of an individual French taxpayer could have wider implications for EU member states that impose company exit taxes.
    March 31 2004
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