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  • Lasteyrie
    Freedom of establishment; Article 52 of the EC Treaty (now, after amendment, Article 43 EC); Tax legislation; Transfer of residence for tax purposes to another Member State; Methods of taxing increased value of securities; exit taxes; tax captures the gain accrued in the former residence state up to the point of emigration;
    March 11 2004
  • Finanzamt Rendsburg v Detlev Harbs
    Sixth VAT Directive – Article 25 – Common flat-rate scheme for farmers – Leasing out by a farmer of some of the assets of his farm – Application of the general scheme to the income from the leasing arrangement.
    March 11 2004
  • US inbound update: Limits on foreign companies' interest expense
    Under standard provisions in US income tax treaties, a foreign company that is conducting business in the US through a branch is subject to regular US income tax on its US income attributable to a permanent establishment (PE) maintained in the US
    March 07 2004
  • White & Case adds tax partner in Russia
    Former Clifford Chance partner Irina Dmitrieva joined the Moscow office of White & Case on March 1 2004. Dmitrieva specializes in Russian and international tax matters related to structured finance transactions, direct investments, mergers and acquisitions and cross-border and domestic leasing and real estate projects.
    March 07 2004
  • UK losing billions in VAT returns
    Inland Revenue losses in the UK from value-added tax (VAT) fraud and administrative errors cost nearly £12 billion ($22 billion) in 2003. The figures were detailed in a report by the National Audit Office that urged UK ministers to help reduce the time taken to bring fraud cases to court.
    March 07 2004
  • Tax litigator returns to Blake, Cassels & Graydon
    David Spiro, senior counsel in the tax litigation section in the Ontario regional office of the Canadian department of justice, will rejoin Blake, Cassels & Graydon after an absence of 13 years. The leading Canadian law firm announced the move on March 2 2004.
    March 07 2004
  • Putin appoints former tax police head as new prime minister
    Russian President Vladimir Putin has appointed the former head of the tax police Mikhail Fradkov as the new prime minister after sacking his government. The parliamentary lower house, the Duma, is likely to approve the appointment soon.
    March 07 2004
  • Sibneft faces $1 billion tax claim
    Sibneft has become the latest Russian oil company to face a claim from the tax ministry for back taxes. The $1 billion claim made on March 2 2004 to settle tax liabilities from 2000 to 2001 was followed later last week with an extra $420 million claim. The latest controversy follows a similar move earlier this year to extract back taxes amounting to $3 billion from Yukos.
    March 07 2004
  • Ernst & Young loses international tax specialist
    Marc Halsema, formerly a senior manager of Ernst & Young's international tax services group, has joined Edwards & Angell. The firm announced Halsema's appointment to the New York office as an international tax partner on March 1 2004.
    March 07 2004
  • IRS increases interest rates for 2004
    The US Inland Revenue Service (IRS) announced on March 1 2004 that interest rates will rise by one percentage point on April 1 2004. Interest will be set at 5% for overpayments (4% for corporations), 5% for underpayments (7% for large corporate underpayments) and 2.5% for the portion of a corporate overpayment exceeding $10,000.
    March 07 2004
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