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  • First impressions of tax in Asia
    Bill Ramirez, director of PMI Asia/Pacific taxes, points out some differences between tax practice in Europe and Asia
    March 01 2004
  • Lithuania prepares VAT scheme for EU accession
    The government of Lithuania has amended the country's value-added tax (VAT) law to harmonize it with EU legislation. The law provides an expanded list of services for which a VAT service provider must calculate VAT. The new law will be effective from May 1 2004, the date that Lithuania joins the EU with nine other countries.
    March 01 2004
  • KPMG boosts London international tax practice
    Peter Rowe joined KPMG's international tax and finance group in London on February 9 2004. Rowe brings experience in structured finance and international tax from positions at Citigroup and UBS.
    March 01 2004
  • Russia promotes UET and tax harmonization
    The Russian State Duma received the draft agreement creating the Unified Economic Territory (UET) on February 16 2004. It brings Russia, Ukraine, Kazakhstan and Belarus together into a free economic zone. Proposed unified customs rules and state regulation procedures would ensure the free circulation of goods, services, capital and labour.
    March 01 2004
  • EY lose tax lawyer in France
    French law firm Hammonds Hausmann has hired a corporate tax lawyer from Ernst & Young in Paris. Philippe de Saint-Bauzel joined the firm as a partner and brings tax experience from both PricewaterhouseCoopers and KPMG. De Saint-Bauzel has experience in broad range of industry sectors, including healthcare, pharmaceutical, distribution, service industries and telecommunications, media and technology.
    March 01 2004
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    Romania reveals corporate tax reforms
    Mihaela Mitroi: Clients are pleased with
    March 01 2004
  • 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. Under Treasury Regulation section 1.882-5, in determining the branch's taxable income, interest expense for the US branch is determined by apportioning the taxpayer's worldwide interest expense under a three-step apportionment formula.
    March 01 2004
  • De Brauw lures lawyers from Freshfields' Dutch tax team
    Dutch law firm De Brauw Blackstone Westbroek confirmed the hire of tax specialists Dick Hofland and Paul Sleurink on February 19 2004. Hofland, formerly at Freshfields Bruckhaus Deringer, specializes in international tax law with an emphasis on mergers and acquisitions and corporate tax planning. Sleurink joins the firm from Merrill Lynch in London and focuses on the tax aspects of structured finance and equity-linked products. The pair will be based in the Amsterdam office.
    March 01 2004
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    Deals of the year 2003
    The tax lawyers involved in the most innovative transactions of the last year comment on how they were put together
    March 01 2004
  • 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. Legislation to introduce UK REITs is unlikely, however, before 2005.
    March 01 2004
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