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  • ATO claims Toyota owes up to $700 million in unpaid tax
    Toyota Australia is facing a claim by the Australian Taxation Office (ATO) that it shifted profits offshore, avoiding about $300 million to $700 million in taxes between 1994 and 1999. Toyota's spokesperson, quoted by the Australian Broadcasting Corporation, has rejected the claim and says it is working with the ATO to finalize the review.
    March 14 2004
  • Bank transactions tax hurts business in Peru
    Just 11 days after it came into effect, the 0.15% tax on banking transactions in Peru is having a marked negative effect on business in the country according to the Lima Chamber of Commerce. On March 4 2004 the chamber claimed that Peru's average foreign exchange volume has dropped by 43% since the introduction of the tax. Many companies complain they are forced to pay the tax over and over again through their supply chain.
    March 14 2004
  • 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
  • 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
  • New tax counsel for Australian accounting body
    On 3 March 2004, the Institute of Chartered Accountants in Australia (ICAA) announced the appointment of Ali Noroozi to the role of Tax Counsel. Noroozi has over 10 years experience in Australian and international taxation from positions at Deloitte Touche Tohmatsu and Ernst & Young and within law practices including Minter Ellison and Linklaters.
    March 07 2004
  • Russia to recreate tax-saving economic zones
    The Russian government intends to create special technological and manufacturing economic zones with tax breaks to attract foreign and domestic industrial investment
    March 07 2004
  • KPMG appoints new leader in Europe
    The big-four accounting firm KPMG has continued the restructuring of its international tax practice with the appointment of a new head of tax for Europe, Middle East and Africa, its largest operating region
    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
  • 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
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