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  • Hong Kong GST group to report in 2004
    Corporate taxpayers in Hong Kong had few reasons to remember the Hong Kong Budget, which Henry Tang, the territory’s financial secretary, unveiled on March 10 2004
    March 14 2004
  • Australia to amend withholding tax exemptions on interest
    Senator Helen Coonan, Australia’s minister for revenue and assistant treasurer, announced on March 1 2004 that the government will introduce legislation to change the interest withholding tax (IWT) exemptions for payments relating to offshore borrowing
    March 14 2004
  • German update: Value-added tax invoicing changes
    Germany enacted many changes in its value-added tax (VAT) law in December 2003
    March 14 2004
  • Court dismisses Three Rivers appeal
    The UK Inland Revenue's powers to investigate taxpayers has received a boost after the Court of Appeal in London rejected the Bank of England's appeal in its case against the Three Rivers Council that legal advice privilege does not extend to strategic advice over how to present evidence. The appellants also failed to establish that the communications between the bank and its lawyers were covered by litigation privilege.
    March 14 2004
  • EU ministers reject Swiss stalling on savings tax
    European Union finance ministers in Brussels increased pressure on Switzerland to sign an accord on offshore tax fraud at the monthly Ecofin council meeting on March 9 2004
    March 14 2004
  • Kuwait considers corporate tax cut for foreigners
    The country's parliamentary finance and economics committee has approved a Bill to reduce the top corporate tax rate from 55% to 25%. The Bill, part of an overall economic stimulus package focussed on encouraging foreign investment will soon go before parliament for approval.
    March 14 2004
  • IRS responds to advance pricing agreement inquiry
    On March 11 2004 the Internal Revenue Service (IRS) in the US delivered its reaction to the Senate Finance Committee's inquiry into advance pricing agreements. The committee asked the IRS on December 22 2003 to produce findings on whether multinationals were unfairly avoiding tax through such agreements as well as copies of all agreements over the past 10 years and the recommended transfer pricing methods.
    March 14 2004
  • Germany to repay capital gains tax levied in 1997 and 1998
    On March 9 2004 the Federal Constitutional Court declared that capital gains taxes levied in 1997 and 1998 were unconstitutional due to bank secrecy laws. The capital gains legislation has since been amended but taxpayers can seek repayment of such taxes paid in 1997 and 1998.
    March 14 2004
  • ECJ rules in taxpayer’s favour
    The European Court of Justice ruled on March 11 2004 in favour of the taxpayer declaring French residential exit tax due by an individual, Monsieur de Lasteyrie du Saillant, to be in breach of the EC Treaty. The case confirms the court's commitment to the principle of freedom of establishment contained in the treaty.
    March 14 2004
  • UK update: Real estate investment trusts planned
    In the pre-Budget speech in December 2003, UK real estate investment trusts (REITs) moved one step closer with an endorsement from the Chancellor, Gordon Brown, who confirmed that a consultation document on REITs would be issued with the Budget in March this year
    March 14 2004
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