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  • 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
  • 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
  • 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
  • European Commission investigates Italian tax breaks
    The European Commission announced on March 16 2004 an investigation of the tax incentives offered by the Italian government to newly-listed companies. Upon meeting certain conditions, companies that list their shares on a regulated EU stock exchange qualify as of January 1 2004 to a reduced 20 % corporate income tax rate (instead of the ordinary 33%) for the fiscal year in which the listing occurs, and the following two fiscal years.
    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
  • 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 21 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
  • Time running out in EU accession race
    With only just over a month to go before 10 new countries join the EU, companies are struggling to cope with EU VAT legislation and missing opportunities to take advantage of tax-enabled business opportunities
    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 complains to WTO over China’s tax help for semiconductors
    The US has filed a case with the WTO about China, charging that its value-added tax (VAT) rebates for domestic producers of semiconductors violate global trade rules
    March 21 2004
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