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  • Bush Budget to reform international tax
    The Bush Administration’s 2005 Budget proposal and the Treasury’s so-called Blue Book (General Explanations of the Administration’s Fiscal Year 2005 Revenue Proposals), both published in early February, seek to reform US international tax law in a number of ways
    February 22 2004
  • China clamps down on foreign oil and gas companies
    The Chinese State Administration of Taxation has issued a circular detailing tax obligations for foreign contractors in oil and gas fields. The circular relates to registration with tax authorities, official tax invoices, settling outstanding tax liabilities and income reporting.
    February 22 2004
  • US Outbound update: Treasury releases 2005 Budget proposals
    In January, the US Treasury Department released its Budget proposal for 2005 fiscal year. The Budget includes six proposals that relate particularly to outbound corporate and individual planning
    February 22 2004
  • Spanish update: New expatriate tax regime takes effect
    Spain has put a favourable tax regime in place for foreign employees assigned to the country, effective January 1 2004
    February 22 2004
  • Elliniko Dimosio (Greek state) v Nikolaos Tsapalos and Konstantinos Diamantakis
    Directive 76/308/EEC – Mutual assistance for the recovery of customs duties – Application to claims which arose prior to entry into force of the directive.
    February 19 2004
  • Romania reveals corporate tax reforms
    Romanian Finance Minister Mihai Tanasescu has announced the Public Finance Ministry’s tax amendment plans up until 2006, which include lowering corporate income tax and VAT rates
    February 15 2004
  • Australian update: Tax consolidation – the monster clean up
    The government delivered an early Christmas present for business when it delivered on some of their concerns by renovating the new tax consolidation regime to tailor it more closely to their needs
    February 15 2004
  • Changes to partnership losses hurt UK films
    The UK Inland Revenue launched a surprise attack on relief for trading losses through partnerships last week
    February 15 2004
  • Canadian update: New reasonable-expectation-of-profit rule
    Proposed amendments to the Income Tax Act (Canada), released on October 31 2003, will have a significant impact on planning and structuring for the acquisition of businesses and properties in Canada
    February 15 2004
  • China plans to increase foreign corporate income tax
    Liao Luming, the director of the Chinese finance ministry’s general office has outlined a new unified corporate tax law, which aims to treat domestic and foreign corporations on equal footing, effectively raising corporate income tax for foreign-invested enterprises
    February 15 2004
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