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  • English High Court turns down loss-relief hearing
    Fifty five multinationals have failed to have their class-action style claim heard by the English High Court. The companies are claiming compensation similar to the claim in the Marks & Spencer case last year to offset losses made in other European countries against the profits of UK companies.
    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
  • 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
  • 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
  • Japanese update: New year reforms bring investment incentives
    The tax reform plan for 2004 emphasizes on taxation for individuals as follows
    March 07 2004
  • Mexico allows VAT rebate for foreign telecom companies
    Foreign telecommunications companies could get relief from VAT on international telecommunications services provided by a Mexican entity to a non-Mexican entity. After changes to the Mexican federal fiscal code, companies can request a VAT refund from the Mexican tax authorities for certain transactions.
    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
  • Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien; F J Pape v Minister van Landbouw, Natuurbeheer en Visserij
    Interpretation of the last sentence of Article 93(3) EC (now Article 88(3) EC) – Prohibition of implementation of proposed measures – Designation of persons who may rely on an infringement – Scope of prohibition when aid consists in exemption from levy – Consequences of final decision for tax previously levied.
    March 04 2004
  • Transport Service NV v Belgium
    Article 104(3) of the Rules of Procedure – First and Sixth VAT Directives – Principle of fiscal neutrality – Application of VAT to each production or distribution transaction – Recovery.
    March 03 2004
  • Ship hire charges payable to foreign ship owners not taxable
    AMumbai tribunal has held in DCIT v. Reliance Industries Limited (81 TTJ 787) that the charges paid to a foreign company outside India for the hire of ships are not taxable in India.
    March 01 2004
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