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  • ECJ rules in taxpayer’s favour over exit taxes
    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
    March 28 2004
  • kenbransom.jpg
    Deloitte steals EY’s US practice head in Europe
    The former head of Ernst & Young’s US practice in Europe, Ken Bransom, has moved to Deloitte
    March 28 2004
  • IRS rejects theft loss claims of corporate scandal investors
    Investors holding shares of Enron, WorldCom and other companies that lost value in accounting scandals cannot claim a so-called theft loss deduction for the decline on their tax returns. The US Internal Revenue Service issued the statement on March 25 2004 after some individuals and news organizations advised investors to claim a loss if their stocks lost value due to the conduct of corporate officials.
    March 28 2004
  • OECD hails progress on harmful tax practices
    The Organization for Economic Cooperation and Development (OECD) has welcomed the progress member countries have made to eliminate potentially harmful tax practices. But problems still persist over tax regimes in Switzerland and Luxembourg.
    March 28 2004
  • Ashurst and McKee Nelson go global with structured finance
    A US and UK law firm have joined together to offer a global structured finance practice to their clients
    March 28 2004
  • Luxembourg v Vermietungsgesellschaft Objekt Kirchberg SARL
    Member state which has allowed taxable persons a right of option for the taxation of transactions of leasing or letting of immovable property – Full deduction of input tax paid conditional upon prior approval of the tax authorities.
    March 25 2004
  • Cimber Air A/S v Skatteministeriet
    Sixth VAT Directive – Exemptions – International transport – Fuelling and provisioning of aircraft and other services provided to them – Interpretation of Article 15(7) and (9).
    March 25 2004
  • Singapore considers further corporate tax cut
    The government of Singapore has not ruled out another cut in the country’s corporate tax rate, after the reduction from 22% to 20% in the last Budget Lee Hsien Loong, the minister for finance, said in a speech to the parliament on March 10 2004
    March 21 2004
  • Brazilian update: Taxes on imported goods and services to rise
    Brazilian authorities have released new legislation that significantly increases the overall tax burden on import transactions in Brazil
    March 21 2004
  • US state gives tax breaks to car manufacturers
    The US state of Michigan will give generous tax breaks to General Motors (GM) and Dr. Schneider Automotive Systems, a German car manufacturer, in a bid to retain and create manufacturing jobs. GM will get a $10.4 million single business tax credit over 20 years if it invests $299 million in its Warren transmission plant for future business while Dr. Schneider Automotive Systems will receive a $3.1 million tax credit over 15 years to build a new manufacturing plant.
    March 21 2004
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