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  • 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
  • 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
  • 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
  • Netherlands signs tax protocol with the US
    On March 8 2004 the US and the Netherlands signed a protocol to the 1992 tax treaty that, in some circumstances, eliminates withholding taxes on dividends paid to parents within the two countries. The protocol also updates the limitation of benefits arrangements and includes new rules on partnership investments.
    March 14 2004
  • US Senate ratifies Japan treaty
    The US Senate ratified the tax treaty with Japan on March 9 2004. The Japanese Diet needs to ratify the agreement by April 1 2004, to allow provisions on reduced withholding tax on dividends, interest and royalties to take effect from July 1 2004 rather than next year.
    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
  • 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
  • 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
  • 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
  • Sibneft faces $1 billion tax claim
    Sibneft has become the latest Russian oil company to face a claim from the tax ministry for back taxes. The $1 billion claim made on March 2 2004 to settle tax liabilities from 2000 to 2001 was followed later last week with an extra $420 million claim. The latest controversy follows a similar move earlier this year to extract back taxes amounting to $3 billion from Yukos.
    March 07 2004
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