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  • Toronto
  • 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.
  • 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.
  • 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.
  • The Mexican government published the tax treaty with Australia and its protocol on February 13 2004. The treaty, signed on September 9 2002, became effective with respect to withholding taxes on dividends, interest and royalties for amounts paid or accredited on or after January 1 2004. The treaty's remaining provisions will be effective from July 1 2004.
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  • 1275 Pennsylvania Avenue, NW
  • Sed Crest reveals the pressing issues for tax executives, the types of tax services growing quickest and how tax advisers can improve on their delivery
  • Andreas Risi of PricewaterhouseCoopers, explains how the Swiss Federal Tax Administration deals with the taxation of derivatives
  • Companies with operations in Brazil are calling for changes to Provisional Measure 164, which levies Program for Social Integration contributions (PIS) and Contribution for the Financing of Social Security (COFINS) on imports of goods and services